Procedures
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SUPERSEDED ON 9-13-2016 – SEE CTP 16-1 |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Rescinded on 12/18/2012 |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Rescinded on 12/18/2012 |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 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RESCINDED AND SUPERSEDED ON 8/24/2018 – SEE GTP 18-1 |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 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 08‑2 |
Public Inspection of Private Taxpayer Rulings and Taxpayer Information Rulings (THIS PROCEDURE SUPERSEDES AND RESCINDS GTP 07‑2) |
12/18/2008 | |
| Procedures | General | GTP 08‑1 |
Issuance of Private Taxpayer Rulings and Taxpayer Information Rulings (THIS PROCEDURE SUPERSEDES AND RESCINDS GTP 07‑1) |
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 |
Acceptance of Faxed Returns Under Certain Circumstances - This procedure supersedes in part GTP 94-4 |
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 16-1 |
Procedure for Individuals Who Restore Substantial Amounts Held Under a Claim of Right (Supersedes ITP 95-1) |
09/13/2016 | |
| Procedures | Individual Income Tax | ITP 16-2 |
Procedure for Individuals who Claim Federal and/or Arizona Bonus Depreciation (Supersedes ITP 15-1) |
09/13/2016 |