Skip to main content

ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment individual income tax return is larger than the tax due small business income return. Please be advised that the Department is working to resolve the issue as soon as possible.

Customer Notice: To schedule an appointment, please contact us at [email protected].

taxes
Arizona
Department of Revenue
    • Home
    • About
    • Business
    • E-File Services
    • Forms
    • Reports, Statistics and Legal Research
    • Tax Credits
    • Transaction Privilege Tax (TPT)
    • View My 1099-G
    • Unclaimed Property
    • Contact Us
  • Home
  • About
  • Business
  • E-File Services
  • Forms
  • Reports, Statistics and Legal Research
  • Tax Credits
  • Transaction Privilege Tax (TPT)
  • View My 1099-G
  • Unclaimed Property
  • Contact Us
  • About
  • Contact Us
  • Site Map
  • Subscribe
  • facebook
  • twitter
  • linkedin
  • Home
  • Legal Research
  • Tax Notices
  • Legal Research
    • Decisions
    • Letter Rulings
    • Procedures
    • Rulings
    • Tax Notices
    • Conformity to IRC
    • Public Comment for Administrative Rulemaking
    • Public Comment for Rulings, Procedures, and Other Documents
    • Arizona Administrative Code
    • Arizona Revised Statutes

Tax Notices

Notices and publications issued by the department are general guides to assist taxpayers in becoming familiar with Arizona tax laws.  Notices and publications are not intended to address complex issues in detail or to address a taxpayer's specific circumstance. If the information provided in a tax information notice or publication conflicts with Arizona tax laws, the language of the Arizona Revised Statutes and the Arizona Administrative Code will control.     

Print Friendly, PDF & Email
Document Type Category Document ID Description Tags Decision Date
Tax Notices General GTN 20-3

Temporary Acceptance of Alternative Signatures Due to COVID-19 Emergency Declaration (SUPERSEDES GTN 20-2)

General 05/14/2020
Tax Notices General GTN 20-2

GTN 20-2: SUPERSEDED ON 05-14-2020 (See GTN 20-3)

General 04/20/2020
Tax Notices General GTN 20-1

Filing and Payment Extensions Due to COVID‐19 Emergency Declaration

General 03/20/2020
Tax Notices Luxury LTN 22-1

Ruling providing guidance on remote sales of tobacco, CBD, and liquor.

Luxury Tax 08/23/2022
Tax Notices Luxury LTN 20-1

Sales of Single Cigarettes

Luxury Tax 03/27/2020
Tax Notices Luxury LTN 17-3

Frequently Asked Questions Regarding Tobacco Tax in Arizona (SUPERSEDES LTN 15-05)

Luxury Tax 08/09/2017
Tax Notices Luxury LTN 17-2

Expanded Electronic Filing and Payment Requirements for Tobacco Tax and Regulation

Luxury Tax 07/05/2017
Tax Notices Luxury LTN 17-1

Eligibility for Waiver of Bonding Requirement for Indian Reservation Tobacco Tax Cigarette Stamps

Luxury Tax 02/07/2017
Tax Notices Luxury LTN 16-3

New Discount Rates for Tobacco Tax Stamps and the Provision of Administrative Allowances for Certain Stamps

Luxury Tax 08/03/2016
Tax Notices Luxury LTN 16-2

Amended Tobacco Tax Rules and the New Electronic Filing Requirement for Tobacco Tax Rebates

Luxury Tax 07/27/2016
Tax Notices Luxury LTN 16-1

Tobacco Distributor License Revocation Actions

Luxury Tax 06/06/2016
Tax Notices Luxury LTN 15-5

SUPERSEDED ON 08-09-2017 (See LTN 17-3)

Luxury Tax 11/04/2015
Tax Notices Luxury LTN 15-4

Manufactures' Samples of Tobacco Prodcuts

Luxury Tax 09/02/2015
Tax Notices Luxury LTN 15-2

Electronic Filing and Payment Requirement Confirmation of July 1, 2015 Effective Date

Luxury Tax 06/15/2015
Tax Notices Luxury LTN 15-1

Electronic Filing and Payment Requirement for Tobacco Distributors Effective July 1, 2015

Luxury Tax 03/24/2015
Tax Notices Luxury LTN 12-1

Cigarette Rolling Machines

Luxury Tax 07/20/2012
Tax Notices Transaction Privilege and Use Taxes TPN 19-2

PROPAGATIVE MATERIALS

Retail 12/19/2019
Tax Notices Transaction Privilege and Use Taxes TPN 19-1

Online Lodging Marketplace

residential rental 01/22/2019
Tax Notices Transaction Privilege and Use Taxes TPN 18-1

Construction Contracting

Contracting 12/14/2018
Tax Notices Transaction Privilege and Use Taxes TPN 17-1

Utility Sales of Electricity and Natual Gas to Qualified Manufacturers and Smelters

Utilities 04/10/2017
Tax Notices Transaction Privilege and Use Taxes TPN 15-1

Prime Contracting

Prime Contracting 06/22/2015
Arizona
Department of Revenue
  • Contact Us
    • Report an AZTaxes Issue
    • Report a Web Issue
    • FAQs
    • Locations and Services
    • Mailing Addresses
    • Customer Satisfaction Surveys
    • Report Tax Fraud
Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
  • facebook
  • twitter
  • linkedin
  • Subscribe for Updates
  • Site Map
    • Forms
    • Where's My Refund?
    • AZTaxes.gov
  • News & Notices
  • Report Tax Fraud
  • Privacy
  • Accessibility
  • Careers