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 | General | GTR 05-1 |
Alternative Methods of Signing for Tax Return Preparers |
01/11/2005 | |
| Rulings | General | GTR 04-2 |
Arizona Department of Revenue standards for abatement of penalties based on reasonable cause. (SUPERSEDES AND RESCINDS GTR 94-4) |
10/14/2004 | |
| Rulings | General | GTR 04-1 |
When Does the Amount of Taxes Determined to be Due Become Final for Purposes of A.R.S. §§ 42-1114, 42-1201, and 42-2066 (SUPERSEDES GTR 94-5) |
07/22/2004 | |
| Rulings | General | GTR 02-1 |
What is a controlled subsidiary for purposes of Arizona Revised Statutes § 42-2003 |
09/05/2002 | |
| Rulings | General | GTR 01-1 |
SUPERSEDED ON 10-20-2014 – SEE ITR 14-4 |
09/13/2001 | |
| Rulings | General | GTR 99-1 |
Amended Return's Effect on Statutes of Limitation |
02/17/1999 | |
| Rulings | General | GTR 96-1 |
Electronic Data Processing |
03/06/1996 | |
| Rulings | General | GTR 94-3 |
Designated Settlement Funds |
04/14/1994 | |
| Rulings | General | GTR 94-2 |
SUPERSEDED ON 5-31-2016 - SEE GTR 16-2 |
04/08/1994 | |
| Rulings | General | GTR 93-2 |
Determination by Another State Agency |
07/06/1993 | |
| Rulings | General | GTR 93-1 |
SUPERSEDED ON 5-31-2016 - SEE GTR 16-1 |
05/10/1993 | |
| Rulings | Individual Income Tax | ITR 16-2 |
Composite Individual Income Tax Returns (Supersedes ITR 13-2) |
09/13/2016 | |
| Rulings | Individual Income Tax | ITR 16-1 |
Railroad Retirement Benefits, Railroad Disability Benefits, Railroad Unemployment Benefits and Railroad Sickness Payments (SUPERSEDES ITR 96-1) |
05/31/2016 | |
| Rulings | Individual Income Tax | ITR 15-1 |
Arizona Municipal Interest that is Included in Federal Adjusted Gross Income |
01/22/2015 | |
| Rulings | Individual Income Tax | ITR 14-4 |
What method can an electronic return preparer use to sign an individual income tax return? (Supersedes GTR 01-1) |
10/20/2014 | |
| Rulings | Individual Income Tax | ITR 14-5 |
Electronic Signature for Arizona Form AZ-8879 (Supersedes ITR 13-1) |
10/20/2014 | |
| Rulings | Individual Income Tax | ITR 14-3 |
"Activities of Daily Living" for the Purpose of the Exemption Allowed Under A.R.S. § 43-1023(C).(Supersedes ITR 99-1) |
08/01/2014 | |
| Rulings | Individual Income Tax | ITR 14-1 |
Filing a Joint Tax Return When a Resident Spouse is Married to a Part-Year Resident or Nonresident (SUPERSEDES ITR 95-2) |
05/14/2014 | |
| Rulings | Individual Income Tax | ITR 14-2 |
Reporting Income, Deductions, Exemptions, and Withholding for Divorced Individuals for the Year of Divorce (SUPERSEDES ITR 93-23) |
05/14/2014 | |
| Rulings | Individual Income Tax | ITR 13-5 |
Can A Net Operating Loss Incurred as a Non-Resident Be Used to Offset Income In A Year In Which the Taxpayer Is A Resident? (Supersedes ITR 99-2) |
12/05/2013 | |
| Rulings | Individual Income Tax | ITR 13-6 |
Can A Capital Loss Incurred as a Non-Resident Be Used to Offset Income In A Year In Which the Taxpayer Is A Resident? |
12/05/2013 | |
| Rulings | Individual Income Tax | ITR 13-3 |
How do leases and power purchase agreements (PPA) impact the commercial solar energy device credit? |
09/16/2013 | |
| Rulings | Individual Income Tax | ITR 13-4 |
How do leases and power purchase agreements (PPA) impact the residential solar energy device credit? |
09/16/2013 | |
| Rulings | Individual Income Tax | ITR 13-1 |
SUPERSEDED ON 10-20-2014 – SEE ITR 14-5 |
05/06/2013 | |
| Rulings | Individual Income Tax | ITR 13-2 |
SUPERSEDED ON 9-13-2016 – SEE ITR 16-2 |
05/06/2013 |