NOTICE: Please disregard any copies of the instructions for the 2014 Form 322 that you obtained prior to December 16, 2014 because they incorrectly referenced contributions made or fees paid to a public school during the period January 1, 2015 to April 15, 2015. Contributions made or fees paid to a public school after December 31, 2014 will not qualify for a credit on the 2014 tax return.
October 14 – 16, 2015, Little America Hotel Flagstaff AZ
The following presentations were delivered at the Arizona Tax Conference in 2015. The opinions expressed in these documents are of the presenters only and nothing contained in these documents should be attributed as the official views of the Arizona Department of Revenue or the State of Arizona.
Laws 2014, Chapter 7 (SB1413), effective August 1, 2014, establishes a deduction under the utilities classification for the gross receipts from the sale of electricity and natural gas to a business that is principally engaged in a manufacturing or smelting operation, if at least 51% of the electricity or natural gas is used in the manufacturing or smelting operation. The utility company is required to obtain a
The Arizona Department of Revenue continues to combat the growing epidemic of tax fraud whereby individuals file false income tax returns using stolen or fictitious taxpayer information. Over the past fiscal year, the Department of Revenue stopped over $74 million dollars in fraudulent refunds from being sent out.