Skip to main content
  • State of Arizona
  • Visit OpenBooks
  • Ombudsman Citizens Aide
  • Register to Vote
Home Arizona Department of Revenue

Main navigation

  • Home
  • About
    • Annual Reports
    • Leadership
    • Budget Requests
    • Legal Research
      • Decisions
      • Letter Rulings
      • Procedures
      • Rulings
      • Publications
      • Tax Notices
      • Conformity to IRC
      • Public Comment for Administrative Rulemaking
      • Public Comment for Rulings, Procedures, and Other Documents
      • Arizona Administrative Code
      • Arizona Revised Statutes
    • News Center
      • ADOR in the Community
      • Class Action Notices
      • TPT Newsletters
      • Latest Meetings
      • Latest Press Releases
      • Media Contact
      • Public Records Request
    • Stay Connected
    • Strategic Plans
  • File & Pay
    • File & Pay
      • Approved Vendors
      • E-File for Software Developers
        • Arizona MeF Letter of Intent
        • TPTFile Memorandum of Understanding
      • E-Services for Tax Professionals
      • Free Tax Return Preparation
      • Payroll Service Companies
      • Selecting a Tax Preparer
      • Vehicle Use Tax Calculator
    • E-File Your Return
      • Free E-File for Individual
      • E-File for Corporate
      • E-File for TPT
      • E-File for W-2 / 1099
      • E-File for Luxury
        • Direct Deposit Information
        • Upload Guide & Templates
      • See More of E-File
    • Paper File Your Return
    • Make a Paper Payment
    • Make a Payment Online
    • Cancel a E-Payment
    • Can't Pay?
  • Where's My Refund?
    • Where's My Refund FAQs
    • Refund Offsets
  • Forms
    • Corporate Tax Forms
    • Individual Forms
    • TPT Forms
    • Power of Attorney
    • Tax Credits Forms
    • See All Forms
  • Unclaimed Property
    • Owners - to file a claim
      • Auction Information
      • Child Support Payments
      • Escheated Estates
      • Evidence
      • Filing A Claim
      • Heir Finder
      • Owners Forms
      • Owners FAQ
      • Property Information
      • Search for Property
    • Holders - to report property
      • Quick Reference Guide
      • General Overview
      • Reporting Codes
      • Reporting Requirements
      • Reporting Resources
      • Voluntary Compliance
      • Holders FAQ
      • Holders Forms
      • Reporting Securities
      • Safe Deposit Box Remittance
    • Resource Center
      • About Unclaimed Property
      • External Links
      • Private Holder Rulings
      • Statutes
    • Customer Survey
    • News & Updates
    • Contact Us
  • Contact Us
    • Customer Contact
    • FAQ
    • Careers
    • Locations and Services
    • Mailing Addresses
    • Report Tax Fraud

User account menu

Log in
Carrier Fees
PDF File
lr03-006.pdf
Document
RULINGS_OTHER_2003_lr03-006.pdf
Decision Date
Tue, 05/27/2003 - 00:00
Category
Other Tax Types

Tags

  • City Tax

APPLY | FILE | PAY Online

taxes

Receive email updates from the Arizona Department of Revenue.

Sign Up
Official Seal of the State of Arizona

Contact

Arizona Department of Revenue
1600 West Monroe Street
Phoenix, AZ 85007
(602) 255-3381

Footer Links

  • Website accessibility
  • Content disclaimer
  • Privacy policy
  • Security
  • Sitemap