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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 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
Rulings Individual Income Tax ITR 94-8

Rescinded on 5/31/2011

05/25/1994
Rulings Individual Income Tax ITR 94-6

Requirements for Housing Authorities to Furnish Tenants With a Renter's Certificate of Property Taxes Paid

04/26/1994
Rulings Individual Income Tax ITR 94-5

Electing Exclusion from Partnership Treatment

04/04/1994
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 93-25

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 93-26

Tax Collection from Married Individuals for Premarital Income Tax Liabilities

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 93-10

Rescinded on 5/31/2011

05/24/1993
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 93-3

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
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