CTR 04-1 Continued Filing Requirements of a Consolidated Group Involved in a Reverse Acquisition Decision Date July 11, 2004 Read more about CTR 04-1
CTR 06-1 Obligations of the United States Government, Federal Agencies and United States Territories Decision Date April 19, 2006 Read more about CTR 06-1
CTR 07-1 Inclusion of Short Term Investments in the Sales Factor (RESCINDS AND SUPERSEDES CTR99-4) Decision Date April 2, 2007 Read more about CTR 07-1
CTR 07-2 RESCINDED AND SUPERSEDED ON 2/8/10 - SEE CTR 09-1 Decision Date August 12, 2007 Read more about CTR 07-2
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) Decision Date February 7, 2010 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 Decision Date February 7, 2010 Read more about CTR 09-2
CTR 12-1 Consolidated Return Election (SUPERSEDES CTR 94-10) Decision Date December 19, 2012 Read more about CTR 12-1
CTR 12-2 Sale or Dissolution of Members of an Affiliated Group with a Liability from Filing Arizona Consolidated Returns ( SUPERSEDES CTR 94-13) Decision Date December 19, 2012 Read more about CTR 12-2
CTR 13-1 Expenses Disallowed Because a Federal Credit Was Claimed (Supersedes CTR 93-3, CTR 93-5. And CTR 93-12) Decision Date May 5, 2013 Read more about CTR 13-1
CTR 13-2 How do leases and power purchase agreements (PPA) impact the commercial solar energy device credit? Decision Date September 15, 2013 Read more about CTR 13-2