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.
- 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 | 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| Rulings | Corporate Tax | CTR 95-5 | Rescinded on 12/18/2012 | 07/27/1995 | |
| Rulings | Corporate Tax | CTR 95-4 | Rescinded on 12/18/2012 | 05/31/1995 | |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 | |
| Rulings | Corporate Tax | CTR 94-16 | Tax Year for Corporations | 02/10/1995 | |
| Rulings | Corporate Tax | CTR 94-15 | Rescinded on 7/17/2014 | 11/28/1994 | |
| Rulings | Corporate Tax | CTR 94-14 | Apportionment and Allocation of Capital Gains for a Multistate Corporation Doing Business in Arizona | 11/28/1994 | |
| Rulings | Corporate Tax | CTR 94-13 | Superseded on 12/20/2012 – see CTR 12-2 |
11/28/1994 | |
| Rulings | Corporate Tax | CTR 94-12 | Business/Nonbusiness Income in Consolidated Returns | 11/15/1994 | |
| Rulings | Corporate Tax | CTR 94-10 | Superseded on 12/20/2012 – see CTR 12-1 |
07/08/1994 | |
| Rulings | Corporate Tax | CTR 94-11 | Consolidated Return Net Operating Loss | 07/08/1994 | |
| Rulings | Corporate Tax | CTR 94-9 | Sale of Real Property by Taxpayer Who is Not a Dealer in Real Estate | 05/25/1994 | |
| Rulings | Corporate Tax | CTR 94-8 | Rescinded and superseded -- see CTR 01-3 |
05/25/1994 | |
| Rulings | Corporate Tax | CTR 94-7 | Including Business Income From Intangible Assets in the Sales Factor | 04/26/1994 | |
| Rulings | Corporate Tax | CTR 94-6 | Rescinded on 12/18/2012 | 04/26/1994 | |
| Rulings | Corporate Tax | CTR 94-5 | Superseded -- see CTR 97-2 |
04/20/1994 | |
| Rulings | Corporate Tax | CTR 94-3 | Capital Gain from Sale of Partnership Interest | 04/14/1994 | |
| Rulings | Corporate Tax | CTR 94-4 | Recalculating NOL Carryforward | 04/14/1994 |