CTR 04-1
Continued Filing Requirements of a Consolidated Group Involved in a Reverse Acquisition
Decision Date
CTR 06-1
Obligations of the United States Government, Federal Agencies and United States Territories
Decision Date
CTR 07-1
Inclusion of Short Term Investments in the Sales Factor (Rescinds and supersedes CTR99-4)
Decision Date
CTR 07-2
Rescinded and superseded on 2/8/10 - see CTR 09-1
Decision Date
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
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
CTR 12-1
Consolidated Return Election (Supersedes CTR 94-10)
Decision Date
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
CTR 13-1
Expenses Disallowed Because a Federal Credit Was Claimed (Supersedes CTR 93-3, CTR 93-5. And CTR 93-12)
Decision Date
CTR 13-2
How do leases and power purchase agreements (PPA) impact the commercial solar energy device credit?
Decision Date