The department has proposed the following administrative rules. In an ongoing effort to interact with and inform the public regarding issues relating to taxation, the Department of Revenue would appreciate your comments on the proposed rules.
The proposed rules are either at the informal draft rules stage or at the next stage, which is the publication in the Arizona Administrative Register of a formal "Notice of Proposed Rulemaking."
If a "Notice of Proposed Rulemaking" has been published, you will be provided a link to the document on the Secretary of State's web site. The "Notice of Proposed Rulemaking" will provide instructions for commenting.
Informal draft rules are posted here for your review and comment. To indicate changes made to existing rules strikeouts indicate words that will be deleted from the rule and underlining indicates new language that will be added to the rule. Comments received will be reviewed and revisions will be made accordingly. An e-mail link is provided at the beginning of each draft rule package for your comments or you may mail or fax your comments to:
Christie Comanita, Manager
Tax Policy and Research Division
Arizona Department of Revenue
1600 W. Monroe
Phoenix, Arizona 85007
Fax No. (602) 716-7995
E-Mail:ccomanita@azdor.gov
Draft Rules
Notice of Proposed Rulemaking
Note: The Department is currently working with the Department of Commerce to draft new administrative rules for the motion picture production tax incentive program enacted this past legislative session.See Laws 2005, ch. 317. The Department has repealed A.A.C. R15-5-2241 and R15-5-2242, the administrative rules for the former motion picture production tax exemptions provided under repealed A.R.S. § 42-5015 (see link under Notice of Final Rulemaking).
The following Notices of Final Rulemaking contain new administrative rules for the Department that are effective upon the dates provided for in the notices. Please note that, as of the effective date for a rule, the changes to the rule that are shown within a Notice of Final Rulemaking supersede any prior language that might still appear in the main supplement of the Arizona Administrative Code.
Pursuant to A.R.S. § 41-1056(E), an agency may remove administrative rules from the Arizona Administrative Code by allowing them to expire. Please note that, as of the expiration date provided in a Notice of Rule Expiration, a rule is no longer enforceable, regardless of whether the text of the expired rule still appears in the main supplement of the Arizona Administrative Code (subsequent, updated supplements will reflect the removal of the expired rule).
