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 | General | GTR 04-1 | When Does the Amount of Taxes Determined to be Due Become Final for Purposes of A.R.S. §§ 42-1114, 42-1201, and 42-2066 (Supersedes GTR 94-5) |
07/22/2004 | |
| Rulings | General | GTR 02-1 | What is a controlled subsidiary for purposes of Arizona Revised Statutes § 42-2003 | 09/05/2002 | |
| Rulings | General | GTR 01-1 | Superseded on 10/20/2014 – see ITR 14-4 |
09/13/2001 | |
| Rulings | General | GTR 99-1 | Amended Return's Effect on Statutes of Limitation | 02/17/1999 | |
| Rulings | General | GTR 96-1 | Electronic Data Processing | 03/06/1996 | |
| Rulings | General | GTR 94-3 | Designated Settlement Funds | 04/14/1994 | |
| Rulings | General | GTR 94-2 | Superseded on 5/31/2016 - see GTR 16-2 |
04/08/1994 | |
| Rulings | General | GTR 93-2 | Determination by Another State Agency | 07/06/1993 | |
| Rulings | General | GTR 93-1 | Superseded on 5/31/2016 - see GTR 16-1 |
05/10/1993 | |
| Rulings | Individual Income Tax | ITR 16-2 | Composite Individual Income Tax Returns (Supersedes ITR 13-2) | 09/13/2016 | |
| Rulings | Individual Income Tax | ITR 16-1 | Railroad Retirement Benefits, Railroad Disability Benefits, Railroad Unemployment Benefits and Railroad Sickness Payments (Supersedes ITR 96-1) |
05/31/2016 | |
| Rulings | Individual Income Tax | ITR 15-1 | Arizona Municipal Interest that is Included in Federal Adjusted Gross Income | 01/22/2015 | |
| Rulings | Individual Income Tax | ITR 14-4 | What method can an electronic return preparer use to sign an individual income tax return? (Supersedes GTR 01-1) | 10/20/2014 | |
| Rulings | Individual Income Tax | ITR 14-5 | Electronic Signature for Arizona Form AZ-8879 (Supersedes ITR 13-1) | 10/20/2014 | |
| Rulings | Individual Income Tax | ITR 14-3 | "Activities of Daily Living" for the Purpose of the Exemption Allowed Under A.R.S. § 43-1023(C).(Supersedes ITR 99-1) | 08/01/2014 | |
| Rulings | Individual Income Tax | ITR 14-1 | Filing a Joint Tax Return When a Resident Spouse is Married to a Part-Year Resident or Nonresident (Supersedes ITR 95-2) |
05/14/2014 | |
| Rulings | Individual Income Tax | ITR 14-2 | Reporting Income, Deductions, Exemptions, and Withholding for Divorced Individuals for the Year of Divorce (Supersedes ITR 93-23) |
05/14/2014 | |
| Rulings | Individual Income Tax | ITR 13-5 | Can A Net Operating Loss Incurred as a Non-Resident Be Used to Offset Income In A Year In Which the Taxpayer Is A Resident? (Supersedes ITR 99-2) | 12/05/2013 | |
| Rulings | Individual Income Tax | ITR 13-6 | Can A Capital Loss Incurred as a Non-Resident Be Used to Offset Income In A Year In Which the Taxpayer Is A Resident? | 12/05/2013 | |
| Rulings | Individual Income Tax | ITR 13-4 | How do leases and power purchase agreements (PPA) impact the residential solar energy device credit? | 09/16/2013 | |
| Rulings | Individual Income Tax | ITR 13-3 | How do leases and power purchase agreements (PPA) impact the commercial solar energy device credit? | 09/16/2013 | |
| Rulings | Individual Income Tax | ITR 13-2 | Superseded on 9/13/2016 – see ITR 16-2 |
05/06/2013 | |
| Rulings | Individual Income Tax | ITR 13-1 | Superseded on 10/20/2014 – see ITR 14-5 |
05/06/2013 | |
| Rulings | Individual Income Tax | ITR 01-1 | Rescinded on 3/14/2013 |
03/14/2013 |