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State of Arizona
Department of Revenue

Letter Rulings

A private taxpayer ruling or a taxpayer information ruling is the department's interpretation of the law or rules only as they apply to the taxpayer making,  and the particular facts contained in, the request.

Select a Private Taxpayer Ruling Category   then click on the Ruling name to view the document.

Browse records in that    Search     
ClassificationRulingDateDescriptionDocumentView OrderSorted By View Order In Ascending Order
GeneralLR08-1010/27/2008Taxation of Insurance CompaniesView Ruling 
GeneralLR99-0022/18/1999Taxation of Insurance CompaniesView Ruling 
GeneralLR02-0115/23/2002Pollution Control CreditView Ruling 
GeneralLR04-0023/4/2004Transfer of Credits Upon MergerView Ruling 
GeneralLR10-0083/24/2010Elimination from the Sales Factor of Intercompany Amounts that Flow Through from a PartnershipView Ruling 
GeneralLR10-01011/8/2010Taxation of insurance companiesView Ruling 
GeneralLR11-0012/8/2011Taxation of Insurance Company and its Single Member Limited Liability CompanyView Ruling 
GeneralLR13-0044/29/2013Business/Nonbusiness Determination Of Expected Judgment ProceedsView Ruling 
GeneralLR15-0077/14/2015Taxation of AHCCCS contractors that pay premium tax under Title 36View Ruling