Skip to main content
  • State of Arizona
  • Visit OpenBooks
  • Ombudsman Citizens Aide
  • Register to Vote
Logo for Arizona Department of Revenue Arizona Department of Revenue

Main navigation

  • Home
  • About
    • Annual Reports
    • Leadership
    • Budget Requests
    • Legal Research
      • Decisions
      • Letter Rulings
      • Procedures
      • Rulings
      • Publications
      • Tax Notices
      • Conformity to IRC
      • Public Comment for Administrative Rulemaking
      • Public Comment for Rulings, Procedures, and Other Documents
      • Arizona Administrative Code
      • Arizona Revised Statutes
    • News Center
      • ADOR in the Community
      • Class Action Notices
      • TPT Newsletters
      • Latest Meetings
      • Latest Press Releases
      • Media Contact
      • Public Records Request
    • Stay Connected
    • Strategic Plans
  • File & Pay
    • File & Pay
      • Approved Vendors
      • E-File for Software Developers
        • Arizona MeF Letter of Intent
        • TPTFile Memorandum of Understanding
      • E-Services for Tax Professionals
      • Free Tax Return Preparation
      • Payroll Service Companies
      • Selecting a Tax Preparer
      • Vehicle Use Tax Calculator
    • E-File Your Return
      • Free E-File for Individual
      • E-File for Corporate
      • E-File for TPT
      • E-File for W-2 / 1099
      • E-File for Luxury
        • Direct Deposit Information
        • Upload Guide & Templates
      • See More of E-File
    • Paper File Your Return
    • Make a Paper Payment
    • Make a Payment Online
    • Cancel a E-Payment
    • Can't Pay?
  • Where's My Refund?
    • Where's My Refund FAQs
    • Refund Offsets
  • Forms
    • Corporate Tax Forms
    • Individual Forms
    • TPT Forms
    • Power of Attorney
    • Tax Credits Forms
    • See All Forms
  • Unclaimed Property
    • Owners - to file a claim
      • Auction Information
      • Child Support Payments
      • Escheated Estates
      • Evidence
      • Filing A Claim
      • Heir Finder
      • Owners Forms
      • Owners FAQ
      • Property Information
      • Search for Property
    • Holders - to report property
      • Quick Reference Guide
      • General Overview
      • Reporting Codes
      • Reporting Requirements
      • Reporting Resources
      • Voluntary Compliance
      • Holders FAQ
      • Holders Forms
      • Reporting Securities
      • Safe Deposit Box Remittance
    • Resource Center
      • About Unclaimed Property
      • External Links
      • Private Holder Rulings
      • Statutes
    • Customer Survey
    • News & Updates
    • Contact Us
  • Contact Us
    • Customer Contact
    • FAQ
    • Careers
    • Locations and Services
    • Mailing Addresses
    • Report Tax Fraud

User account menu

Log in

NOTICE: AZTaxes.gov will be unavailable on Thursday, May 15 from 6:00 p.m. through 11:59 p.m. (midnight) for scheduled system maintenance. We apologize for any inconvenience.

LR02-011

Pollution Control Credit
Decision Date
May 22, 2002
Read more about LR02-011

LR04-002

Transfer of Credits Upon Merger
Decision Date
March 3, 2004
Read more about LR04-002

LR08-10

Taxation of Insurance Companies
Decision Date
October 26, 2008
Read more about LR08-10

LR10-008

Elimination from the Sales Factor of Intercompany Amounts that Flow Through from a Partnership
Decision Date
March 23, 2010
Read more about LR10-008

LR10-010

Taxation of insurance companies
Decision Date
November 7, 2010
Read more about LR10-010

LR11-001

Taxation of Insurance Company and its Single Member Limited Liability Company
Decision Date
February 7, 2011
Read more about LR11-001

LR13-004

Business/Nonbusiness Determination Of Expected Judgment Proceeds
Decision Date
April 28, 2013
Read more about LR13-004

LR15-007

Taxation of AHCCCS contractors that pay premium tax under Title 36
Decision Date
July 13, 2015
Read more about LR15-007

LR99-002

Taxation of Insurance Companies
Decision Date
February 17, 1999
Read more about LR99-002
Subscribe to Corporate Tax

APPLY | FILE | PAY Online

AZTaxes.gov home

Receive email updates from the Arizona Department of Revenue.

Sign Up
Official Seal of the State of Arizona

Contact

Arizona Department of Revenue

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

Footer Links

  • Website accessibility
  • Content disclaimer
  • Privacy policy
  • Security
  • Sitemap