Skip to main content

Due to heavy submissions volume and tax season opening two weeks later than usual, ADOR technical staff are actively working towards accepting and processing individual income tax returns as soon as possible. We will inform you when your return has been accepted for processing. Thank you for your patience and we apologize for any inconvenience.

Customer Notice: Due to COVID-19, ADOR's in-person lobby services are by appointment only and in compliance with local municipal and county face covering policies.

NOTICE: AZTaxes.gov will be unavailable on Wednesday, March 3 from 5:30 p.m. through 11:59 p.m. (midnight) for scheduled system maintenance. We apologize for any inconvenience.

taxes
Arizona
Department of Revenue
    • Home
    • Business
    • E-File Services
    • Forms
    • News & Notices
    • Reports, Statistics and Legal Research
    • Tax Credits
    • Transaction Privilege Tax (TPT)
    • View My 1099-G
    • Unclaimed Property
    • Contact Us
  • Home
  • Business
  • E-File Services
  • Forms
  • News & Notices
  • Reports, Statistics and Legal Research
  • Tax Credits
  • Transaction Privilege Tax (TPT)
  • View My 1099-G
  • Unclaimed Property
  • Contact Us
  • About
  • Contact Us
  • Site Map
  • Subscribe
  • facebook
  • twitter
  • linkedin
  • Home
  • Businesses in Arizona
  • Legal Research
  • Legal Research
    • Decisions
    • Letter Rulings
    • Procedures
    • Rulings
    • Tax Notices
    • Conformity to IRC
    • Public Comment for Administrative Rulemaking
    • Public Comment for Rulings, Procedures, and Other Documents
    • Arizona Administrative Code
    • Arizona Revised Statutes

Legal Research

Print Friendly, PDF & Email

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.

 

Read More

 

 

Document Type Category Document ID Description Tags Decision Date
Tax Notices Luxury LTN 12-1

Cigarette Rolling Machines

Luxury Tax 07/20/2012
Tax Notices Transaction Privilege and Use Taxes TPN 19-2

PROPAGATIVE MATERIALS

Retail 12/19/2019
Tax Notices Transaction Privilege and Use Taxes TPN 19-1

Online Lodging Marketplace

residential rental 01/22/2019
Tax Notices Transaction Privilege and Use Taxes TPN 18-1

Construction Contracting

Contracting 12/14/2018
Tax Notices Transaction Privilege and Use Taxes TPN 17-1

Utility Sales of Electricity and Natual Gas to Qualified Manufacturers and Smelters

Utilities 04/10/2017
Tax Notices Transaction Privilege and Use Taxes TPN 15-1

Prime Contracting

Prime Contracting 06/22/2015
  • « first
  • ‹ previous
  • …
  • 27
  • 28
  • 29
  • 30
  • 31
  • 32
  • 33
  • 34
  • 35
Arizona
Department of Revenue
  • Contact Us
    • Report an AZTaxes Issue
    • Report a Web Issue
    • FAQs
    • Locations and Services
    • Mailing Addresses
    • Customer Satisfaction Surveys
    • Report Tax Fraud
Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
  • facebook
  • twitter
  • linkedin
  • Subscribe for Updates
  • Site Map
    • Forms
    • Where's My Refund?
    • AZTaxes.gov
  • News & Notices
  • Report Tax Fraud
  • Privacy
  • Accessibility
  • Careers