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NOTICE: AZDOR.gov, AZTaxes.gov and the Luxury Tax Online site will be unavailable due to scheduled maintenance starting Friday, December 13, 2019 at 6:00 p.m. The website will be back online by Monday, December 16. We apologize for any inconvenience.

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Corporate Tax

CTR 09-1

When do Penalties Apply to an Income Tax Return Filed Under an Extension (RESCINDS AND SUPERSEDES ARIZONA CORPORATE INCOME TAX RULING CTR 07‑2)

  • Read more about CTR 09-1

CTR 09-2

Reasonable Cause Exception to the Late Payment Penalty When a Taxpayer With a Valid Filing Extension Paid at Least 90% of the Tax Due by the Return’s Original Due Date

  • Read more about CTR 09-2

Pre 1991

All Income Tax Rulings Issued Prior to January 1, 1991 are Rescinded.

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CTR 12-2

Sale or Dissolution of Members of an Affiliated Group with a Liability from Filing Arizona Consolidated Returns ( SUPERSEDES CTR 94-13)

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CTR 12-1

Consolidated Return Election (SUPERSEDES CTR 94-10)

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CTR 13-1

Expenses Disallowed Because a Federal Credit Was Claimed (Supersedes CTR 93-3, CTR 93-5. And CTR 93-12)

  • Read more about CTR 13-1

CTR 13-2

How do leases and power purchase agreements (PPA) impact the commercial solar energy device credit?

  • Read more about CTR 13-2
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Arizona
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