Rulings
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 12-2 |
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 | CTR 12-1 |
Consolidated Return Election (SUPERSEDES CTR 94-10) |
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All Income Tax Rulings Issued Prior to January 1, 1991 are Rescinded.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RESCINDED AND SUPERSEDED ON 2/8/10 - SEE CTR 09-1 |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RESCINDED AND SUPERSEDED ON 4/3/2007 |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Rescinded on 8/17/2020 |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RESCINDED -- SEE RESCISSION OF ARIZONA CORPORATE INCOME TAX RULING DATED 9/9/02 |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 |