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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 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SUPERSEDED ON 12-5-2013 – SEE ITR 13-5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SUPERSEDED ON 8/1/2014– SEE ITR 14-3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Rescinded on 5/31/2011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RESCINDED ON 11/25/19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SUPERSEDED ON 8/17/2011 – SEE ITR 11-5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SUPERSEDED ON 5/6/2013 – SEE ITR 13-2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SUPERSEDED ON 5-31-2016 - SEE ITR 16-1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SUPERSEDED ON 8/17/2011 – SEE ITR 11-7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SUPERSEDED ON 5-14-2014 – SEE ITR 14-1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Rescinded on 7/17/2014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Rescinded on 5/31/2011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
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Arizona
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Arizona Department of Revenue
(602) 255-3381
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Phoenix, AZ 85007
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