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Procedures

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The purpose of a tax procedure is to provide procedural guidance to the general public. It is a written statement issued by the department to assist in the implementation of tax laws, administrative rules, and tax rulings issued by delineating procedures to be followed in order to achieve compliance with the law.

Document Type Category Document ID Description Tags Decision Date
Procedures Corporate Tax CTP 16-1

Procedure for Corporations That Restore Substantial Amounts Held Under a Claim of Right (Supersedes CTP 95-3)

09/13/2016
Procedures Corporate Tax CTP 02‑1

Determining Whether a Domestic Corporation Should be Treated as a Foreign Corporation for Arizona Income Tax Purposes

03/22/2002
Procedures Corporate Tax CTP 95-3

SUPERSEDED ON 9-13-2016 – SEE CTP 16-1

07/27/1995
Procedures Corporate Tax CTP 95-2

Rescinded on 12/18/2012

05/31/1995
Procedures Corporate Tax CTP 95-1

Rescinded on 12/18/2012

05/31/1995
Procedures Corporate Tax CTP 94-1

52-53 Week Taxable Year

02/10/1995
Procedures General GTP 20-1

Procedure for Reviewing Practices of Paid Preparers and for Suspension of Tax Preparers From Electronic Filing Program

05/22/2020
Procedures General GTP 18-1

Procedure for Submitting an Authorization for Disclosure of Confidential Information and Powers of Attorney (SUPERSEDES AND RESCINDS GTP 15-2)

08/24/2018
Procedures General GTP 15-2

RESCINDED AND SUPERSEDED ON 8/24/2018 – SEE GTP 18-1

08/24/2018
Procedures General GTP 15-1

Requesting a Taxpayer Assistance Order (SUPERSEDES GTP 94-5)

01/22/2015
Procedures General GTP 12-1

Procedure for Entering into Closing Agreements Under A.R.S. § 42-2056. THIS PROCEDURE SUPERSEDES AND RESCINDS. See GTP 98-1

12/18/2012
Procedures General GTP 11-1

What documents will the Department of Revenue (department) accept electronically or by facsimile while the department is adopting rules prescribing alternative signatures?

03/25/2011
Procedures General GTP 08‑1

Issuance of Private Taxpayer Rulings and Taxpayer Information Rulings (SUPERSEDES AND RESCINDS GTP 07‑1)

12/18/2008
Procedures General GTP 08‑2

Public Inspection of Private Taxpayer Rulings and Taxpayer Information Rulings (SUPERSEDES AND RESCINDS GTP 07‑2)

12/18/2008
Procedures General GTP 02-1

Requesting an Abatement of Tax, Interest, and/or Penalties - Pursuant to A.R.S. § 42-2065 of the Taxpayer Bill of Rights

06/12/2002
Procedures General GTP 01-4

Recinded on 9/4/2020

12/20/2001
Procedures General GTP 01-2

RESCINDED ON JANUARY 31, 2017

07/16/2001
Procedures General GTP 98-1

RESCINDED AND SUPERSEDED ON 12/18/2012 – SEE GTP 12-1

02/01/1998
Procedures General GTP 96-2

Tax Forms and Instructions

10/15/1996
Procedures General GTP 96-1

Issuance of Tax Rulings and Tax Procedures

05/10/1996
Procedures General GTP 94-4

Procedure for Public/Practitioner Use of Department of Revenue Facsimile Machines (SUPERSEDES GUIDELINE G 92-3) - Also see GTP 01-4

04/11/1995
Procedures General GTP 95-2

RESCINDED AND SUPERSEDED ON MAY 23, 2015 – SEE GTP 15-2

03/27/1995
Procedures General GTP 95-2A

RESCINDED AND SUPERSEDED ON MAY 23, 2015 – SEE GTP 15-2

03/27/1995
Procedures General GTP 94-5

SUPERSEDED ON 1-22-2015 – SEE GTP 15-1

09/28/1994
Procedures Individual Income Tax ITP 20-1

Procedure for Claiming Credit for Taxes Paid to Another Country by Arizona Resident Individuals

10/29/2020
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