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 | Individual Income Tax | ITR 11-3 |
What is the Arizona income tax treatment of issues unique to retired members of the Uniformed Services of the United States? (Supersedes Arizona Income Tax Ruling ITR 93-12) |
06/22/2011 | |
| Rulings | Individual Income Tax | ITR 11-1 |
State Income Taxation and Withholding on Compensation Paid to Employees of Interstate Rail, Motor and Motor Private Carriers (Supersedes Arizona Income Tax Ruling ITR 91-1) |
05/03/2011 | |
| Rulings | Individual Income Tax | ITR 11-2 |
State Income Taxation and Withholding on Compensation Paid to Employees of Interstate Air Carriers |
05/03/2011 | |
| Rulings | Individual Income Tax | Pre 1991 |
All Income Tax Rulings Issued Prior to January 1, 1991 are Rescinded. |
12/01/2010 | |
| Rulings | Individual Income Tax | ITR 10-1 |
Does the subtraction, for armed forces personnel, under A.R.S. § 43-1022 apply to Arizona residents who are active duty service members of the commissioned corps of the United States Public Health Service or the National Oceanic and Atmospheric Administration? |
06/21/2010 | |
| Rulings | Individual Income Tax | ITR 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 | Individual Income Tax | ITR 09-1 |
When do Penalties Apply to an Income Tax Return Filed Under an Extension (RESCINDS AND SUPERSEDES ARIZONA INDIVIDUAL INCOME TAX RULING ITR 07‑1) |
02/08/2010 | |
| Rulings | Individual Income Tax | ITR 07-2 |
Extensions (RESCINDS AND SUPERSEDES ARIZONA INDIVIDUAL INCOME TAX RULING ITR 01-2) |
12/07/2007 | |
| Rulings | Individual Income Tax | ITR 07-1 |
RESCINDED AND SUPERSEDED ON 2/8/10 - SEE ITR 09-1 |
08/13/2007 | |
| Rulings | Individual Income Tax | ITR 06-1 |
Obligations of the United States Government, Federal Agencies, and United States Territories (SUPERSEDES ARIZONA INDIVIDUAL INCOME TAX RULING ITR 02-1) |
04/17/2006 | |
| Rulings | Individual Income Tax | ITR 05-2 |
Will Arizona Allow a Dependent Exemption When a Taxpayer Does Not Claim Federal Exemption in Order to Claim the Education Credit |
09/06/2005 | |
| Rulings | Individual Income Tax | ITR 02-5 |
Income Tax Treatment of Stock Options When There is a Change in Residency |
10/21/2002 | |
| Rulings | Individual Income Tax | ITR 02-4 |
Amended Return's Effect on the Estimated Tax Payment Underpayment Penalty |
07/15/2002 | |
| Rulings | Individual Income Tax | ITR 02-3 |
Allocating Joint Estimated Payments to Separate Returns |
07/15/2002 | |
| Rulings | Individual Income Tax | ITR 02-2 |
Distributions From a Regulated Investment Company Derived From U.S. Government Obligations |
01/17/2002 | |
| Rulings | Individual Income Tax | ITR 01-3 |
"Arizona Income Tax Liability due on Taxpayer's Return" for Purposes of Estimated Tax Payment Exception |
12/19/2001 | |
| Rulings | Individual Income Tax | ITR 99-2 |
SUPERSEDED ON 12-5-2013 – SEE ITR 13-5 |
02/10/2000 | |
| Rulings | Individual Income Tax | ITR 99-1 |
SUPERSEDED ON 8/1/2014– SEE ITR 14-3 |
08/16/1999 | |
| Rulings | Individual Income Tax | ITR 98-1 |
Rescinded on 5/31/2011 |
04/24/1998 | |
| Rulings | Individual Income Tax | ITR 97-3 |
RESCINDED ON 11/25/19 |
08/08/1997 | |
| Rulings | Individual Income Tax | ITR 97-2 |
SUPERSEDED ON 8/17/2011 – SEE ITR 11-5 |
08/08/1997 | |
| Rulings | Individual Income Tax | ITR 97-1 |
SUPERSEDED ON 5/6/2013 – SEE ITR 13-2 |
07/22/1997 | |
| Rulings | Individual Income Tax | ITR 96-4 |
Income Taxation of Indians and Spouses |
05/29/1996 | |
| Rulings | Individual Income Tax | ITR 96-3 |
Distributions Comprised of Income Earned by the IRA |
05/09/1996 | |
| Rulings | Individual Income Tax | ITR 96-2 |
Pension Plan Distributions Derived from Investment in U.S. Government Obligations |
05/09/1996 |