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.
| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| 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 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 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 |
Rescinded on 8/17/2020 |
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 | |
| Rulings | Individual Income Tax | ITR 96-1 |
SUPERSEDED ON 5-31-2016 - SEE ITR 16-1 |
05/09/1996 | |
| Rulings | Individual Income Tax | ITR 94-11 |
SUPERSEDED ON 8/17/2011 – SEE ITR 11-7 |
04/11/1995 | |
| Rulings | Individual Income Tax | ITR 95-1 |
Rescinded on 7/17/2014 |
02/10/1995 | |
| Rulings | Individual Income Tax | ITR 94-10 |
Part-Year Resident Deductions |
02/10/1995 | |
| Rulings | Individual Income Tax | ITR 94-9 |
Arizona Tax Treatment of Nonresident Partner When Only Activity of Partnership is Buying, Selling, and Holding Securities |
02/10/1995 |