ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment individual income tax return is larger than the tax due small business income return. Please be advised that the Department is working to resolve the issue as soon as possible.
Customer Notice: To schedule an appointment, please contact us at [email protected].
The purpose of a tax ruling is to provide the public with a written statement of the department's position interpreting the Arizona tax law and applying the law to a specific set of facts or a particular tax situation. It is a position statement which provides interpretation, details or supplementary information regarding the application of law.
Document Type | Category | Document ID | Description | Tags | Decision Date |
---|---|---|---|---|---|
Rulings | Corporate Tax | CTR 13-2 |
How do leases and power purchase agreements (PPA) impact the commercial solar energy device credit? |
09/16/2013 | |
Rulings | Corporate Tax | CTR 13-1 |
Expenses Disallowed Because a Federal Credit Was Claimed (Supersedes CTR 93-3, CTR 93-5. And CTR 93-12) |
05/06/2013 | |
Rulings | Corporate Tax | CTR 12-1 |
Consolidated Return Election (SUPERSEDES CTR 94-10) |
12/20/2012 | |
Rulings | Corporate Tax | CTR 12-2 |
Sale or Dissolution of Members of an Affiliated Group with a Liability from Filing Arizona Consolidated Returns ( SUPERSEDES CTR 94-13) |
12/20/2012 | |
Rulings | Corporate Tax | Pre 1991 |
All Income Tax Rulings Issued Prior to January 1, 1991 are Rescinded. |
12/01/2010 | |
Rulings | Corporate Tax | CTR 09-2 |
Reasonable Cause Exception to the Late Payment Penalty When a Taxpayer With a Valid Filing Extension Paid at Least 90% of the Tax Due by the Return’s Original Due Date |
02/08/2010 | |
Rulings | Corporate Tax | CTR 09-1 |
When do Penalties Apply to an Income Tax Return Filed Under an Extension (RESCINDS AND SUPERSEDES ARIZONA CORPORATE INCOME TAX RULING CTR 07‑2) |
02/08/2010 | |
Rulings | Corporate Tax | CTR 07-2 |
RESCINDED AND SUPERSEDED ON 2/8/10 - SEE CTR 09-1 |
08/13/2007 | |
Rulings | Corporate Tax | CTR 07-1 |
Inclusion of Short Term Investments in the Sales Factor (RESCINDS AND SUPERSEDES CTR99-4) |
04/03/2007 | |
Rulings | Corporate Tax | CTR 99-4 |
RESCINDED AND SUPERSEDED ON 4/3/2007 |
04/03/2007 | |
Rulings | Corporate Tax | CTR 06-1 |
Obligations of the United States Government, Federal Agencies and United States Territories |
04/20/2006 | |
Rulings | Corporate Tax | CTR 04-1 |
Continued Filing Requirements of a Consolidated Group Involved in a Reverse Acquisition |
07/12/2004 | |
Rulings | Corporate Tax | CTR 02-5 |
Rescinded on 8/17/2020 |
04/15/2004 | |
Rulings | Corporate Tax | CTR 91-1 |
RESCINDED -- SEE RESCISSION OF ARIZONA CORPORATE INCOME TAX RULING DATED 9/9/02 |
09/09/2002 | |
Rulings | Corporate Tax | CTR 02-4 |
Business/Nonbusiness Determination of Income from Foreign Currency Transactions |
08/12/2002 | |
Rulings | Corporate Tax | CTR 02-3 |
Is Income from a Qualified Electing Fund (QEF) Taxable |
08/12/2002 | |
Rulings | Corporate Tax | CTR 02-2 |
Apportionment of Installment Sale Gain |
07/15/2002 | |
Rulings | Corporate Tax | CTR 02-1 |
Amended Return's Effect on the Estimated Payment Underpayment Penalty |
07/15/2002 | |
Rulings | Corporate Tax | CTR 01-3 |
Extensions (RESCINDS AND SUPERSEDES ARIZONA CORPORATE INCOME TAX RULING CTR 94-8) |
10/01/2001 | |
Rulings | Corporate Tax | CTR 01-1 |
Does a Federal Tax-Free I.R.C. § 351(a) Reorganization Affect the Arizona Unitary Determination of the Affiliated Companies |
05/02/2001 | |
Rulings | Corporate Tax | CTR 01-2 |
How does a Taxpayer Filing an Arizona Corporate Income Tax Return Determine Whether Computer Software is Included in the Property Factor |
05/01/2001 | |
Rulings | Corporate Tax | CTR 00-2 |
Defining Ownership or Control for Combined Returns |
08/21/2000 | |
Rulings | Corporate Tax | CTR 00-1 |
Business/nonbusiness Determination of Gain on Sale of Stock |
05/08/2000 | |
Rulings | Corporate Tax | CTR 99-7 |
Taxation of REITs |
09/22/1999 | |
Rulings | Corporate Tax | CTR 99-2 |
SUPERSEDED -- SEE CTR 99-7 |
09/22/1999 |