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 | Individual Income Tax | ITR 99-2 |
SUPERSEDED ON 12-5-2013 – SEE ITR 13-5 |
02/10/2000 | |
| Rulings | Individual Income Tax | ITR 99-1 |
SUPERSEDED ON 8/1/2014– SEE ITR 14-3 |
08/16/1999 | |
| Rulings | Individual Income Tax | ITR 98-1 |
Rescinded on 5/31/2011 |
04/24/1998 | |
| Rulings | Individual Income Tax | ITR 97-3 |
RESCINDED ON 11/25/19 |
08/08/1997 | |
| Rulings | Individual Income Tax | ITR 97-2 |
SUPERSEDED ON 8/17/2011 – SEE ITR 11-5 |
08/08/1997 | |
| Rulings | Individual Income Tax | ITR 97-1 |
SUPERSEDED ON 5/6/2013 – SEE ITR 13-2 |
07/22/1997 | |
| Rulings | Individual Income Tax | ITR 96-4 |
Income Taxation of Indians and Spouses |
05/29/1996 | |
| Rulings | Individual Income Tax | ITR 96-3 |
Distributions Comprised of Income Earned by the IRA |
05/09/1996 | |
| Rulings | Individual Income Tax | ITR 96-2 |
Pension Plan Distributions Derived from Investment in U.S. Government Obligations |
05/09/1996 | |
| Rulings | Individual Income Tax | ITR 96-1 |
SUPERSEDED ON 5-31-2016 - SEE ITR 16-1 |
05/09/1996 | |
| Rulings | Individual Income Tax | ITR 94-11 |
SUPERSEDED ON 8/17/2011 – SEE ITR 11-7 |
04/11/1995 | |
| Rulings | Individual Income Tax | ITR 95-2 |
SUPERSEDED ON 5-14-2014 – SEE ITR 14-1 |
02/10/1995 | |
| Rulings | Individual Income Tax | ITR 95-1 |
Rescinded on 7/17/2014 |
02/10/1995 | |
| Rulings | Individual Income Tax | ITR 94-10 |
Part-Year Resident Deductions |
02/10/1995 | |
| Rulings | Individual Income Tax | ITR 94-9 |
Arizona Tax Treatment of Nonresident Partner When Only Activity of Partnership is Buying, Selling, and Holding Securities |
02/10/1995 | |
| Rulings | Individual Income Tax | ITR 94-8 |
Rescinded on 5/31/2011 |
05/25/1994 | |
| Rulings | Individual Income Tax | ITR 94-6 |
Requirements for Housing Authorities to Furnish Tenants With a Renter's Certificate of Property Taxes Paid |
04/26/1994 | |
| Rulings | Individual Income Tax | ITR 94-5 |
Electing Exclusion from Partnership Treatment |
04/04/1994 | |
| Rulings | Individual Income Tax | ITR 94-4 |
Treatment of S Corporation Income Taxed at Corporate Level on Individual's Arizona Tax Return |
03/30/1994 | |
| Rulings | Individual Income Tax | ITR 94-3 |
RESCINDED ON 11/25/19 |
03/30/1994 | |
| Rulings | Individual Income Tax | ITR 94-2 |
Rescinded on 5/31/2011 |
03/30/1994 | |
| Rulings | Individual Income Tax | ITR 94-1 |
Rescinded on 5/31/2011 |
02/25/1994 | |
| Rulings | Individual Income Tax | ITR 93-22 |
When Community Income May Be Treated as Separate Income |
12/08/1993 | |
| Rulings | Individual Income Tax | ITR 93-26 |
Tax Collection from Married Individuals for Premarital Income Tax Liabilities |
12/06/1993 | |
| Rulings | Individual Income Tax | ITR 93-25 |
Tax Collection from a Divorced Individual for Tax Due on a Separate Return Filed by the Former Spouse |
12/06/1993 |