All Income Tax Rulings Issued Prior to January 1, 1991 are Rescinded.

Rescinded on 11/25/19

Rescinded on 1/31/2017.

Tax Year for a Partnership and Due Date for Short Period Arizona Partnership Returns

Rescinded on 12/18/2012

Penalty for Filing an Incomplete Arizona Partnership Income Tax Return

Rescinded on 8/17/2020

Federal "Check-The-Box Rules" on Elective Tax Classification

Limited Liability Companies (Supersedes PTR 94-2)