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State of Arizona
Department of Revenue

Procedural Guidance

The purpose of a tax procedure is to provide procedural guidance to the general public. It is a written statement issued by the department to assist in the implementation of tax laws, administrative rules, and tax rulings issued by delineating procedures to be followed in order to achieve compliance with the law.

Select a Procedure Tax Type   then click on the Procedure name to view the document.

ProcedureDateSorted By Date In Descending OrderDescriptionDocument
CTP 16-1 9/13/2016Procedure for Corporations That Restore Substantial Amounts Held Under a Claim of Right (Supersedes CTP 95-3)View Procedure
CTP 02‑13/22/2002Determining Whether a Domestic Corporation Should be Treated as a Foreign Corporation for Arizona Income Tax PurposesView Procedure
CTP 95-37/27/1995SUPERSEDED ON 9-13-2016 – SEE CTP 16-1 
CTP 95-25/31/1995Rescinded on 12/18/2012View Procedure
CTP 95-15/31/1995Rescinded on 12/18/2012View Procedure
CTP 94-12/10/199552-53 Week Taxable YearView Procedure