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Arizona
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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.

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Document Type Category Document ID Description Tags Decision Date
Rulings Corporate Tax CTR 99-6

Rescinded on 12/18/2012

07/12/1999
Rulings Corporate Tax CTR 99-5

Application of Public Law 86-272 (SUPERSEDES CTR 95-2)

05/25/1999
Rulings Corporate Tax CTR 95-2

SUPERSEDED -- SEE CTR 99-5

05/25/1999
Rulings Corporate Tax CTR 99-3

Recalculating NOLs from Separate Corporate Returns to a Combined Corporate Return

05/22/1999
Rulings Corporate Tax CTR 99-1

Definition of Foreign Corporation Does Not Include Double-Weighting the Sales Factor

02/02/1999
Rulings Corporate Tax CTR 98-2

I.R.C. §¤338(h)(10) Elections

07/23/1998
Rulings Corporate Tax CTR 98-1

Foreign Sales Corporations

04/20/1998
Rulings Corporate Tax CTR 97-2

Limited Liability Companies (SUPERSEDES CTR 94-5)

08/08/1997
Rulings Corporate Tax CTR 97-1

Federal "Check-The-Box Rules" on Elective Tax Classification

07/22/1997
Rulings Corporate Tax CTR 95-5

Rescinded on 12/18/2012

07/27/1995
Rulings Corporate Tax CTR 95-4

Rescinded on 12/18/2012

05/31/1995
Rulings Corporate Tax CTR 95-3

S Corporations and Combined Returns

04/11/1995
Rulings Corporate Tax CTR 94-17

Rescinded on 1-22-2015

04/11/1995
Rulings Corporate Tax CTR 95-1

Michigan Single Business Tax

02/10/1995
Rulings Corporate Tax CTR 94-16

Tax Year for Corporations

02/10/1995
Rulings Corporate Tax CTR 94-15

Rescinded on 7/17/2014

11/28/1994
Rulings Corporate Tax CTR 94-13

SUPERSEDED ON 12/20/2012 – SEE CTR 12-2

11/28/1994
Rulings Corporate Tax CTR 94-14

Apportionment and Allocation of Capital Gains for a Multistate Corporation Doing Business in Arizona

11/28/1994
Rulings Corporate Tax CTR 94-12

Business/Nonbusiness Income in Consolidated Returns

11/15/1994
Rulings Corporate Tax CTR 94-11

Consolidated Return Net Operating Loss

07/08/1994
Rulings Corporate Tax CTR 94-10

SUPERSEDED ON 12/20/2012 – SEE CTR 12-1

07/08/1994
Rulings Corporate Tax CTR 94-9

Sale of Real Property by Taxpayer Who is Not a Dealer in Real Estate

05/25/1994
Rulings Corporate Tax CTR 94-8

RESCINDED AND SUPERSEDED -- SEE CTR 01-3

05/25/1994
Rulings Corporate Tax CTR 94-7

Including Business Income From Intangible Assets in the Sales Factor

04/26/1994
Rulings Corporate Tax CTR 94-6

Rescinded on 12/18/2012

04/26/1994
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Arizona
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Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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