ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment from the individual income tax return is larger than the tax due from the small business income return. Please be advised that the Department is working to resolve the issue as soon as possible.

Customer Notice: To schedule an appointment, please contact us at [email protected].

Private Holder Rulings

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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?	View Ruling

Private Holder Rulings

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Arizona Department of Revenue