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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 93-23

SUPERSEDED ON 5-14-2014 – SEE ITR 14-2

12/06/1993
Rulings Individual Income Tax ITR 93-20

Income Reporting Requirements of Resident and Nonresident Spouses Who File Separate Arizona Individual Income Tax Returns

12/06/1993
Rulings Individual Income Tax ITR 93-19

Deductions, Exemptions, and Credits for Married Taxpayers Who File Separate Arizona Individual Income Tax Returns

12/06/1993
Rulings Individual Income Tax ITR 93-18

Income Reporting Requirements for Married Arizona Residents Who File Separate Arizona Individual Income Tax Returns

12/06/1993
Rulings Individual Income Tax ITR 93-28

Rescinded on 5/31/2011

12/03/1993
Rulings Individual Income Tax ITR 93-27

Arizona Tax Treatment of IRA Distributions to an Arizona Resident Individual

12/03/1993
Rulings Individual Income Tax ITR 93-15

Rescinded on 5/31/2011

07/23/1993
Rulings Individual Income Tax ITR 93-13

Other State Pension Income and the $2,500 Subtraction for Arizona State and Local Pension Income

07/08/1993
Rulings Individual Income Tax ITR 93-10

Rescinded on 5/31/2011

05/24/1993
Rulings Individual Income Tax ITR 93-9

Deductibility of Employment Related Legal Expenses Incurred in Relation to a Job Suspension

05/24/1993
Rulings Individual Income Tax ITR 93-8

RESCINDED ON 11/25/19

05/24/1993
Rulings Individual Income Tax ITR 93-3

Credit for Taxes Paid to Other States by Arizona Resident Individuals Who Participate in the Filing of a Composite Return with Another State

04/08/1993
Rulings Individual Income Tax ITR 93-2

Tax Year for Individuals

04/08/1993
Rulings Individual Income Tax ITR 93-7

Rescinded on 7/17/2014

03/29/1993
Rulings Individual Income Tax ITR 93-6

Audit Adjustments of Arizona Gross Income

03/29/1993
Rulings Individual Income Tax ITR 93-5

Arizona's Income Tax Treatment of the Capital Gain Portion of a Lump Sum Distribution from a Qualified Retirement Plan

03/29/1993
Rulings Individual Income Tax ITR 93-4

Credit for Taxes Paid to Other States by Arizona Resident Individuals Who Are Shareholders of an S Corporation

03/29/1993
Rulings Individual Income Tax ITR 92-4

SUPERSEDED ON 12/10/2012 – SEE ITR 12-1

12/17/1992
Rulings Individual Income Tax ITR 92-3

Rescinded on 5/31/2011

11/30/1992
Rulings Individual Income Tax ITR 91-2

SUPERSEDED ON 8/17/2011 – SEE ITR 11-6

04/02/1991
Rulings Individual Income Tax ITR 91-1

SUPERSEDED ON 5/3/2011 – SEE ITR 11-1

02/15/1991
Rulings Luxury LTR 21-1

Obligation of retailers to exclusively purchase tobacco products from licensed Arizona distributors.

09/08/2021
Rulings Luxury LTR 20-3

Application of liquor (luxury) tax to ready-to-drink (RTD) beverages.

10/27/2020
Rulings Luxury LTR 20-2

The classification of whole leaf tobacco under Arizona Revised Statutes (A.R.S.) § 42-3052.

06/12/2020
Rulings Luxury LTR 20-1

Treatment of "heat-not-burn" products for tobacco tax purposes.

03/25/2020
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Arizona
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Arizona Department of Revenue
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Phoenix, AZ 85007
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