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 94-4 |
Treatment of S Corporation Income Taxed at Corporate Level on Individual's Arizona Tax Return |
03/30/1994 | |
| Rulings | Individual Income Tax | ITR 94-3 |
RESCINDED ON 11/25/19 |
03/30/1994 | |
| Rulings | Individual Income Tax | ITR 94-2 |
Rescinded on 5/31/2011 |
03/30/1994 | |
| Rulings | Individual Income Tax | ITR 94-1 |
Rescinded on 5/31/2011 |
02/25/1994 | |
| Rulings | Individual Income Tax | ITR 93-22 |
When Community Income May Be Treated as Separate Income |
12/08/1993 | |
| Rulings | Individual Income Tax | ITR 93-26 |
Tax Collection from Married Individuals for Premarital Income Tax Liabilities |
12/06/1993 | |
| Rulings | Individual Income Tax | ITR 93-25 |
Tax Collection from a Divorced Individual for Tax Due on a Separate Return Filed by the Former Spouse |
12/06/1993 | |
| Rulings | Individual Income Tax | ITR 93-23 |
SUPERSEDED ON 5-14-2014 – SEE ITR 14-2 |
12/06/1993 | |
| Rulings | Individual Income Tax | ITR 93-20 |
Income Reporting Requirements of Resident and Nonresident Spouses Who File Separate Arizona Individual Income Tax Returns |
12/06/1993 | |
| Rulings | Individual Income Tax | ITR 93-19 |
Deductions, Exemptions, and Credits for Married Taxpayers Who File Separate Arizona Individual Income Tax Returns |
12/06/1993 | |
| Rulings | Individual Income Tax | ITR 93-18 |
Income Reporting Requirements for Married Arizona Residents Who File Separate Arizona Individual Income Tax Returns |
12/06/1993 | |
| Rulings | Individual Income Tax | ITR 93-28 |
Rescinded on 5/31/2011 |
12/03/1993 | |
| Rulings | Individual Income Tax | ITR 93-27 |
Arizona Tax Treatment of IRA Distributions to an Arizona Resident Individual |
12/03/1993 | |
| Rulings | Individual Income Tax | ITR 93-15 |
Rescinded on 5/31/2011 |
07/23/1993 | |
| Rulings | Individual Income Tax | ITR 93-13 |
Other State Pension Income and the $2,500 Subtraction for Arizona State and Local Pension Income |
07/08/1993 | |
| Rulings | Individual Income Tax | ITR 93-9 |
Deductibility of Employment Related Legal Expenses Incurred in Relation to a Job Suspension |
05/24/1993 | |
| Rulings | Individual Income Tax | ITR 93-8 |
RESCINDED ON 11/25/19 |
05/24/1993 | |
| Rulings | Individual Income Tax | ITR 93-10 |
Rescinded on 5/31/2011 |
05/24/1993 | |
| Rulings | Individual Income Tax | ITR 93-3 |
Credit for Taxes Paid to Other States by Arizona Resident Individuals Who Participate in the Filing of a Composite Return with Another State |
04/08/1993 | |
| Rulings | Individual Income Tax | ITR 93-2 |
Tax Year for Individuals |
04/08/1993 | |
| Rulings | Individual Income Tax | ITR 93-7 |
Rescinded on 7/17/2014 |
03/29/1993 | |
| Rulings | Individual Income Tax | ITR 93-6 |
Audit Adjustments of Arizona Gross Income |
03/29/1993 | |
| Rulings | Individual Income Tax | ITR 93-5 |
Arizona's Income Tax Treatment of the Capital Gain Portion of a Lump Sum Distribution from a Qualified Retirement Plan |
03/29/1993 | |
| Rulings | Individual Income Tax | ITR 93-4 |
Credit for Taxes Paid to Other States by Arizona Resident Individuals Who Are Shareholders of an S Corporation |
03/29/1993 | |
| Rulings | Individual Income Tax | ITR 92-4 |
SUPERSEDED ON 12/10/2012 – SEE ITR 12-1 |
12/17/1992 |