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State of Arizona
Department of Revenue

Legal Research

In this area, you will find topics regarding Decisions, Rulings, Procedures, and Private Taxpayer Rulings from the Arizona Department of Revenue:

  • Decisions from the Arizona Department of Revenue Hearing Office and the Director’s Office
  • Private Taxpayer Rulings/Taxpayer Information Rulings - the department's interpretation of the law or rules only as they apply to the taxpayer and facts contained in the request
  • Tax Procedure -  provides procedural guidance to the general public to assist in the implementation of tax laws, administrative rules, and tax rulings
  • Tax Rulings - written statement of the Arizona Department of Revenue's position interpreting the Arizona tax law and applying the law to a specific set of facts or a particular tax situation
  • Draft Documents - In an ongoing effort to interact with and inform the public regarding issues relating to taxation, we would appreciate your written comments on these drafts.  We will review all comments that are received by the noted due dates and make any appropriate revisions before issuing the final documents.  For your convenience, you may submit your comments using the contact information provided on the cover page for each draft document
  • Conformity to IRC Each year the Arizona legislature considers whether to amend Arizona Revised Statutes § 43-105 to conform to changes made to the Internal Revenue Code during the prior year. On February 14, 2011, the Governor signed House Bill 2008 which conformed to the definition of federal adjusted gross income including federal changes made during 2010 and did not add any new non-conformity additions or subtractions.  However, all of the additions and subtractions created for non-conformity purposes for 2009 as well as prior non-conformity adjustments for issues such as bonus depreciation or the increased § 179 expenses are still in place.



Current  Archive    
Request For Public Comment
Wednesday, March 20, 2013 (24865 reads)

In an ongoing effort to interact with and inform the public regarding issues relating to taxation, the department has posted four draft income tax rulings for public comment. The draft rulings address the following topics:

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Wednesday, November 02, 2011 (47644 reads)


The Arizona Department of Revenue will hold a meeting open to the public Tuesday, November 8 at 9:00 a.m.  The purpose of the meeting is to discuss the proposed rules regarding the application and approval process for the Renewable Energy Production Tax Credit (A.R.S. §§ 43-1083.02 and 43-1164.03).  The meeting will be held at: Arizona Department of Revenue, Conference Room B-1, 1600 W Monroe Street, Phoenix, AZ  85007.  


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Some Tax Exempt Organizations May Lose Their Exempt Status
Wednesday, September 29, 2010 (76843 reads)

An organization which is exempt from federal income tax under IRC § 501 is also exempt from Arizona income tax.  A federal law may result in many organizations losing their federal and state income tax exempt status.

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Important Links

The Arizona Administrative Code is where the official rules of the state of Arizona are published. The Code is the official compilation of rules that govern state agencies, boards, and commissions.  The Code is maintained by the Office of Secretary of State and can be viewed on their website - click here.

The Arizona State Legislature maintains and publishes the Arizona Revised Statutes on their website - click here.