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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. 

 

Read More

 

 

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Document Type Category Document ID Description Tags Decision Date
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
Rulings Corporate Tax CTR 99-5

Application of Public Law 86-272 (SUPERSEDES CTR 95-2)

05/25/1999
Rulings Corporate Tax CTR 95-2

SUPERSEDED -- SEE CTR 99-5

05/25/1999
Rulings Corporate Tax CTR 99-3

Recalculating NOLs from Separate Corporate Returns to a Combined Corporate Return

05/22/1999
Rulings Corporate Tax CTR 99-1

Definition of Foreign Corporation Does Not Include Double-Weighting the Sales Factor

02/02/1999
Rulings Corporate Tax CTR 98-2

I.R.C. §¤338(h)(10) Elections

07/23/1998
Rulings Corporate Tax CTR 98-1

Foreign Sales Corporations

04/20/1998
Rulings Corporate Tax CTR 97-2

Limited Liability Companies (SUPERSEDES CTR 94-5)

08/08/1997
Rulings Corporate Tax CTR 97-1

Federal "Check-The-Box Rules" on Elective Tax Classification

07/22/1997
Rulings Corporate Tax CTR 95-5

Rescinded on 12/18/2012

07/27/1995
Rulings Corporate Tax CTR 95-4

Rescinded on 12/18/2012

05/31/1995
Rulings Corporate Tax CTR 95-3

S Corporations and Combined Returns

04/11/1995
Rulings Corporate Tax CTR 94-17

Rescinded on 1-22-2015

04/11/1995
Rulings Corporate Tax CTR 95-1

Michigan Single Business Tax

02/10/1995
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