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GTR 01-1

Superseded on 10/20/2014 – see ITR 14-4

Decision Date
September 12, 2001
Read more about GTR 01-1

GTR 02-1

What is a controlled subsidiary for purposes of Arizona Revised Statutes § 42-2003
Decision Date
September 4, 2002
Read more about GTR 02-1

GTR 04-1

When Does the Amount of Taxes Determined to be Due Become Final for Purposes of A.R.S. §§ 42-1114, 42-1201, and 42-2066 (Supersedes GTR 94-5)

Decision Date
July 21, 2004
Read more about GTR 04-1

GTR 04-2

Arizona Department of Revenue standards for abatement of penalties based on reasonable cause. (Supersedes and rescinds GTR 94-4)

Decision Date
October 13, 2004
Read more about GTR 04-2

GTR 05-1

Alternative Methods of Signing for Tax Return Preparers
Decision Date
January 10, 2005
Read more about GTR 05-1

GTR 08‑1

Information concerning written and oral advice provided to taxpayers by the Department of Revenue (Supersedes and rescinds GTR 07‑1.)

Decision Date
December 17, 2008
Read more about GTR 08‑1

GTR 16-1

Timely Filing of Income or Withholding Tax Returns Through the United States Mail (Supersedes GTR 93-1)

Decision Date
May 30, 2016
Read more about GTR 16-1

GTR 16-2

Timely Filing of Income or Withholding Tax Return - Holidays and Weekends (Supersedes GTR 94-2)

Decision Date
May 30, 2016
Read more about GTR 16-2

GTR 93-1

Superseded on 5/31/2016 - see GTR 16-1

Decision Date
May 9, 1993
Read more about GTR 93-1

GTR 93-2

Determination by Another State Agency
Decision Date
July 5, 1993
Read more about GTR 93-2

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Arizona Department of Revenue

1600 West Monroe Street
Phoenix, AZ 85007
(602) 255-3381

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