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 |
|---|---|---|---|---|---|
| Rulings | Corporate Tax | CTR 13-1 |
Expenses Disallowed Because a Federal Credit Was Claimed (Supersedes CTR 93-3, CTR 93-5. And CTR 93-12) |
05/06/2013 | |
| Rulings | Corporate Tax | CTR 12-2 |
Sale or Dissolution of Members of an Affiliated Group with a Liability from Filing Arizona Consolidated Returns ( SUPERSEDES CTR 94-13) |
12/20/2012 | |
| Rulings | Corporate Tax | CTR 12-1 |
Consolidated Return Election (SUPERSEDES CTR 94-10) |
12/20/2012 | |
| Rulings | Corporate Tax | Pre 1991 |
All Income Tax Rulings Issued Prior to January 1, 1991 are Rescinded. |
12/01/2010 | |
| Rulings | Corporate Tax | CTR 09-2 |
Reasonable Cause Exception to the Late Payment Penalty When a Taxpayer With a Valid Filing Extension Paid at Least 90% of the Tax Due by the Return’s Original Due Date |
02/08/2010 | |
| Rulings | Corporate Tax | CTR 09-1 |
When do Penalties Apply to an Income Tax Return Filed Under an Extension (RESCINDS AND SUPERSEDES ARIZONA CORPORATE INCOME TAX RULING CTR 07‑2) |
02/08/2010 | |
| Rulings | Corporate Tax | CTR 07-2 |
RESCINDED AND SUPERSEDED ON 2/8/10 - SEE CTR 09-1 |
08/13/2007 | |
| Rulings | Corporate Tax | CTR 07-1 |
Inclusion of Short Term Investments in the Sales Factor (RESCINDS AND SUPERSEDES CTR99-4) |
04/03/2007 | |
| Rulings | Corporate Tax | CTR 99-4 |
RESCINDED AND SUPERSEDED ON 4/3/2007 |
04/03/2007 | |
| Rulings | Corporate Tax | CTR 06-1 |
Obligations of the United States Government, Federal Agencies and United States Territories |
04/20/2006 | |
| Rulings | Corporate Tax | CTR 04-1 |
Continued Filing Requirements of a Consolidated Group Involved in a Reverse Acquisition |
07/12/2004 | |
| Rulings | Corporate Tax | CTR 02-5 |
Rescinded on 8/17/2020 |
04/15/2004 | |
| Rulings | Corporate Tax | CTR 91-1 |
RESCINDED -- SEE RESCISSION OF ARIZONA CORPORATE INCOME TAX RULING DATED 9/9/02 |
09/09/2002 | |
| Rulings | Corporate Tax | CTR 02-4 |
Business/Nonbusiness Determination of Income from Foreign Currency Transactions |
08/12/2002 | |
| Rulings | Corporate Tax | CTR 02-3 |
Is Income from a Qualified Electing Fund (QEF) Taxable |
08/12/2002 | |
| Rulings | Corporate Tax | CTR 02-2 |
Apportionment of Installment Sale Gain |
07/15/2002 | |
| Rulings | Corporate Tax | CTR 02-1 |
Amended Return's Effect on the Estimated Payment Underpayment Penalty |
07/15/2002 | |
| Rulings | Corporate Tax | CTR 01-3 |
Extensions (RESCINDS AND SUPERSEDES ARIZONA CORPORATE INCOME TAX RULING CTR 94-8) |
10/01/2001 | |
| Rulings | Corporate Tax | CTR 01-1 |
Does a Federal Tax-Free I.R.C. § 351(a) Reorganization Affect the Arizona Unitary Determination of the Affiliated Companies |
05/02/2001 | |
| Rulings | Corporate Tax | CTR 01-2 |
How does a Taxpayer Filing an Arizona Corporate Income Tax Return Determine Whether Computer Software is Included in the Property Factor |
05/01/2001 | |
| Rulings | Corporate Tax | CTR 00-2 |
Defining Ownership or Control for Combined Returns |
08/21/2000 | |
| Rulings | Corporate Tax | CTR 00-1 |
Business/nonbusiness Determination of Gain on Sale of Stock |
05/08/2000 | |
| Rulings | Corporate Tax | CTR 99-7 |
Taxation of REITs |
09/22/1999 | |
| Rulings | Corporate Tax | CTR 99-2 |
SUPERSEDED -- SEE CTR 99-7 |
09/22/1999 | |
| Rulings | Corporate Tax | CTR 99-6 |
Rescinded on 12/18/2012 |
07/12/1999 |