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NOTICE: ADOR Call Center hours have been permanently extended to 7 a.m. through 6 p.m. effective Monday, May 12.

ITR 01-1

Rescinded on 3/14/2013

Decision Date
March 13, 2013
Read more about ITR 01-1

ITR 01-3

Rescinded on 8/17/2020
Decision Date
December 18, 2001
Read more about ITR 01-3

ITR 02-2

Distributions From a Regulated Investment Company Derived From U.S. Government Obligations
Decision Date
January 16, 2002
Read more about ITR 02-2

ITR 02-3

Allocating Joint Estimated Payments to Separate Returns
Decision Date
July 14, 2002
Read more about ITR 02-3

ITR 02-4

Amended Return's Effect on the Estimated Tax Payment Underpayment Penalty
Decision Date
July 14, 2002
Read more about ITR 02-4

ITR 02-5

Income Tax Treatment of Stock Options When There is a Change in Residency
Decision Date
October 20, 2002
Read more about ITR 02-5

ITR 05-2

Will Arizona Allow a Dependent Exemption When a Taxpayer Does Not Claim Federal Exemption in Order to Claim the Education Credit
Decision Date
September 5, 2005
Read more about ITR 05-2

ITR 06-1

Obligations of the United States Government, Federal Agencies, and United States Territories (Supersedes Arizona Individual Income Tax Ruling ITR 02-1)

Decision Date
April 16, 2006
Read more about ITR 06-1

ITR 07-1

Rescinded and superseded on 2/8/10 - see ITR 09-1

Decision Date
August 12, 2007
Read more about ITR 07-1

ITR 07-2

Extensions (Rescinds and supersedes Arizona Individual Income Tax Ruling ITR 01-2)

Decision Date
December 6, 2007
Read more about ITR 07-2

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Arizona Department of Revenue

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

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