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 94-5 |
SUPERSEDED -- SEE CTR 97-2 |
04/20/1994 | |
| Rulings | Corporate Tax | CTR 94-4 |
Recalculating NOL Carryforward |
04/14/1994 | |
| Rulings | Corporate Tax | CTR 94-3 |
Capital Gain from Sale of Partnership Interest |
04/14/1994 | |
| Rulings | Corporate Tax | CTR 94-2 |
Filing Requirement for Corporate Partner in Arizona Partnership |
04/04/1994 | |
| Rulings | Corporate Tax | CTR 94-1 |
Threshold Percentage of Ownership Requirements for Partnerships |
04/04/1994 | |
| Rulings | Corporate Tax | CTR 93-12 |
SUPERSEDED ON 5/6/2013 – SEE CTR 13-1 |
12/03/1993 | |
| Rulings | Corporate Tax | CTR 93-6 |
Offsetting Capital Gains and Losses - Separate Returns |
05/24/1993 | |
| Rulings | Corporate Tax | CTR 93-9 |
Corporate Filing Obligations Relating to Tiered Partnerships |
04/30/1993 | |
| Rulings | Corporate Tax | CTR 93-8 |
Use of Alternate Reporting Methods by Arizona Multistate Taxpayer |
04/30/1993 | |
| Rulings | Corporate Tax | CTR 93-10 |
Apportionment Factor Representation for Corporations Whose Only Activity in Arizona are Tiered Partnerships |
04/30/1993 | |
| Rulings | Corporate Tax | CTR 93-7 |
Rescinded on 12/18/2012 |
04/23/1993 | |
| Rulings | Corporate Tax | CTR 93-1 |
S Corporation Election to File as a Regular C Corporation for Arizona Income Tax Purposes |
04/08/1993 | |
| Rulings | Corporate Tax | CTR 93-5 |
SUPERSEDED ON 5/6/2013 – SEE CTR 13-1 |
03/29/1993 | |
| Rulings | Corporate Tax | CTR 93-4 |
Partnership Filing Requirements - Exclusion from Partnership Treatment |
03/29/1993 | |
| Rulings | Corporate Tax | CTR 93-3 |
SUPERSEDED ON 5/6/2013 – SEE CTR 13-1 |
03/29/1993 | |
| Rulings | Corporate Tax | CTR 93-2 |
Application of Minimum Tax on Short Period Returns |
03/29/1993 | |
| Rulings | Corporate Tax | CTR 91-2 |
Arizona Net Operating Loss Calculation - Change of Filing Method |
04/02/1991 | |
| Rulings | Estate Tax | ETR 04-1 |
RESCINDED ON 11/25/19 |
07/21/2004 | |
| Rulings | Fiduciary | FTR 17-1 |
Extensions for Estates and Trusts (Supersedes FTR 09-1) |
01/31/2017 | |
| Rulings | Fiduciary | FTR 07-1 |
Taxation of Electing Small Business Trusts |
12/07/2007 | |
| Rulings | Fiduciary | FTR 04-1 |
Qualified Funeral Trusts Composite Returns (RESCINDS ARIZONA FIDUCIARY INCOME TAX RULING FTR 99-1) |
06/21/2004 | |
| Rulings | Fiduciary | FTR 93-1 |
Tax Year for Trusts and Estates |
04/08/1993 | |
| Rulings | General | GTR 16-1 |
Timely Filing of Income or Withholding Tax Returns Through the United States Mail (SUPERSEDES GTR 93-1) |
05/31/2016 | |
| Rulings | General | GTR 16-2 |
Timely Filing of Income or Withholding Tax Return - Holidays and Weekends (SUPERSEDES 94-2) |
05/31/2016 | |
| Rulings | General | GTR 08‑1 |
Information concerning written and oral advice provided to taxpayers by the Department of Revenue (SUPERSEDES AND RESCINDS GTR 07‑1.) |
12/18/2008 |