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Due to heavy submissions volume and tax season opening two weeks later than usual, ADOR technical staff are actively working towards accepting and processing individual income tax returns as soon as possible. We will inform you when your return has been accepted for processing. Thank you for your patience and we apologize for any inconvenience.

Customer Notice: Due to COVID-19, ADOR's in-person lobby services are by appointment only and in compliance with local municipal and county face covering policies.

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Private Holder Rulings

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Arizona Unclaimed Property Unit
Ruling Number Date Issue  
LR16-006 5/23/2016

Whether an electric cooperative may change its bylaws so that a member’s failure to inform the cooperative of his or her mailing address or the assignment of the right to receive redemption payments for certain capital credit allocations constitutes an irrevocable assignment of the redemption payments in question to an Arizona tax-exempt corporation to be formed by the cooperative? 

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Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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