Legal Research
In this area, you will find topics regarding Decisions, Rulings, Procedures, and Private Taxpayer Rulings from the Arizona Department of Revenue:
- Arizona Administrative Code - the official rules of the state of Arizona are published. The Code is the official compilation of rules that govern state agencies, boards, and commissions.
- Arizona Revised Statutes - the statutory laws for the state of Arizona.
Find topics regarding Decisions, Rulings, Procedures, and Private Taxpayer Rulings from the Arizona Department of Revenue:
- Decisions from the Arizona Department of Revenue Hearing Office and the Director’s Office
- Private Taxpayer Rulings/Taxpayer Information Rulings - the department's interpretation of the law or rules only as they apply to the taxpayer and facts contained in the request
- Tax Procedure - provides procedural guidance to the general public to assist in the implementation of tax laws, administrative rules, and tax rulings
- Tax Rulings - written statement of the Arizona Department of Revenue's position interpreting the Arizona tax law and applying the law to a specific set of facts or a particular tax situation
- Draft Documents - In an ongoing effort to interact with and inform the public regarding issues relating to taxation, we would appreciate your written comments on these drafts. We will review all comments that are received by the noted due dates and make any appropriate revisions before issuing the final documents. For your convenience, you may submit your comments using the contact information provided on the cover page for each draft document
- Conformity to IRC Each year the Arizona legislature considers whether to amend Arizona Revised Statutes § 43-105 to conform to changes made to the Internal Revenue Code during the prior year. On February 14, 2011, the Governor signed House Bill 2008 which conformed to the definition of federal adjusted gross income including federal changes made during 2010 and did not add any new non-conformity additions or subtractions. However, all of the additions and subtractions created for non-conformity purposes for 2009 as well as prior non-conformity adjustments for issues such as bonus depreciation or the increased § 179 expenses are still in place.
| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| Procedures | General | GTP 02-1 |
Requesting an Abatement of Tax, Interest, and/or Penalties - Pursuant to A.R.S. § 42-2065 of the Taxpayer Bill of Rights |
06/12/2002 | |
| Procedures | General | GTP 01-4 |
Recinded on 9/4/2020 |
12/20/2001 | |
| Procedures | General | GTP 01-2 |
RESCINDED ON JANUARY 31, 2017 |
07/16/2001 | |
| Procedures | General | GTP 98-1 |
RESCINDED AND SUPERSEDED ON 12/18/2012 – SEE GTP 12-1 |
02/01/1998 | |
| Procedures | General | GTP 96-2 |
Tax Forms and Instructions |
10/15/1996 | |
| Procedures | General | GTP 96-1 |
Issuance of Tax Rulings and Tax Procedures |
05/10/1996 | |
| Procedures | General | GTP 94-4 |
Procedure for Public/Practitioner Use of Department of Revenue Facsimile Machines (SUPERSEDES GUIDELINE G 92-3) - Also see GTP 01-4 |
04/11/1995 | |
| Procedures | General | GTP 95-2 |
RESCINDED AND SUPERSEDED ON MAY 23, 2015 – SEE GTP 15-2 |
03/27/1995 | |
| Procedures | General | GTP 95-2A |
RESCINDED AND SUPERSEDED ON MAY 23, 2015 – SEE GTP 15-2 |
03/27/1995 | |
| Procedures | General | GTP 94-5 |
SUPERSEDED ON 1-22-2015 – SEE GTP 15-1 |
09/28/1994 | |
| Procedures | Individual Income Tax | ITP 16-1 |
Procedure for Individuals Who Restore Substantial Amounts Held Under a Claim of Right (Supersedes ITP 95-1) |
09/13/2016 | |
| Procedures | Individual Income Tax | ITP 16-2 |
Procedure for Individuals who Claim Federal and/or Arizona Bonus Depreciation (Supersedes ITP 15-1) |
09/13/2016 | |
| Procedures | Individual Income Tax | ITP 15-1 |
SUPERSEDED ON 9-13-2016 – SEE ITP 16-2 |
01/22/2015 | |
| Procedures | Individual Income Tax | ITP 14-3 |
SUPERSEDED ON 1-22-2015 – SEE ITP 15-1 |
08/01/2014 | |
| Procedures | Individual Income Tax | ITP 14-1 |
Procedure for Determining Support for Purposes of the Parents and Grandparents Exemption Allowed under A.R.S. § 43-1023(C). |
08/01/2014 | |
| Procedures | Individual Income Tax | ITP 14-2 |
Procedure for Determining Whether a Parent or Grandparent Requires Assistance with Activities of Daily Living for Purposes of the Exemption Allowed under A.R.S. § 43-1023(C). |
08/01/2014 | |
| Procedures | Individual Income Tax | ITP 13-1 |
Procedure for Individuals Deducting a Net Operating Loss Carryback (SUPERSEDES ITP 99-1) |
12/05/2013 | |
| Procedures | Individual Income Tax | ITP 12-1 |
Establishing an Income Tax Subtraction for Agricultural Crops Contributed to Charitable Organizations (Supersedes Arizona Income Tax Procedure ITP 93-2) |
09/19/2012 | |
| Procedures | Individual Income Tax | ITP 08-1 |
Procedure for Calculating Credit for Taxes Paid to Another State or Country by Arizona Resident Individuals (THIS PROCEDURE SUPERSEDES ITP 07-1) |
10/22/2008 | |
| Procedures | Individual Income Tax | ITP 02-1 |
RESCINDED ON JANUARY 31, 2017 |
12/02/2002 | |
| Procedures | Individual Income Tax | ITP 00-1 |
Procedure for Requesting Relief from Joint and Several Liability (THIS PROCEDURE SUPERSEDES ITP 97-3) |
02/10/2000 | |
| Procedures | Individual Income Tax | ITP 99-1 |
SUPERSEDED ON 12-5-2013 – SEE ITP 13-1 |
02/10/2000 | |
| Procedures | Individual Income Tax | ITP 95-1 |
SUPERSEDED ON 9-13-2016 – SEE ITP 16-1 |
07/27/1995 | |
| Procedures | Individual Income Tax | ITP 93-2 |
SUPERSEDED ON 9/19/2012 – SEE ITP 12-1 |
12/06/1993 | |
| Procedures | Individual Income Tax | ITP 93-1 |
Rescinded on 5/31/2011 |
08/03/1993 |