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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 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SUPERSEDED ON 10-20-2014 – SEE ITR 14-4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SUPERSEDED ON 5-31-2016 - SEE GTR 16-2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SUPERSEDED ON 5-31-2016 - SEE GTR 16-1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
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Arizona
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Arizona Department of Revenue
(602) 255-3381
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