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State of Arizona
Department of Revenue

Rulings from Arizona Department of Revenue

The purpose of a tax ruling is to provide the public with a written statement of the department's position interpreting the Arizona tax law and applying the law to a specific set of facts or a particular tax situation. It is a position statement which provides interpretation, details or supplementary information regarding the application of law.

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

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Ruling NumberDateSorted By Date In Descending OrderDescriptionDocument
CTR 13-29/16/2013How do leases and power purchase agreements (PPA) impact the commercial solar energy device credit?View Ruling
CTR 13-1 5/6/2013Expenses Disallowed Because a Federal Credit Was Claimed (Supersedes CTR 93-3, CTR 93-5. And CTR 93-12) View Ruling
CTR 12-112/20/2012Consolidated Return Election (SUPERSEDES CTR 94-10)View Ruling
CTR 12-212/20/2012Sale or Dissolution of Members of an Affiliated Group with a Liability from Filing Arizona Consolidated Returns ( SUPERSEDES CTR 94-13) View Ruling
Pre 199112/1/2010All Income Tax Rulings Issued Prior to January 1, 1991 are Rescinded.View Ruling
CTR 09-22/8/2010Reasonable Cause Exception to the Late Payment Penalty When a Taxpayer With a Valid Filing Extension Paid at Least 90% of the Tax Due by the Return’s Original Due DateView Ruling
CTR 09-12/8/2010When do Penalties Apply to an Income Tax Return Filed Under an Extension (RESCINDS AND SUPERSEDES ARIZONA CORPORATE INCOME TAX RULING CTR 07‑2)View Ruling
CTR 07-28/13/2007RESCINDED AND SUPERSEDED ON 2/8/10 - SEE CTR 09-1 
CTR 07-14/3/2007Inclusion of Short Term Investments in the Sales Factor (RESCINDS AND SUPERSEDES CTR99-4) View Ruling
CTR 99-44/3/2007RESCINDED AND SUPERSEDED ON 4/3/2007View Ruling
CTR 06-14/20/2006Obligations of the United States Government, Federal Agencies and United States TerritoriesView Ruling
CTR 04-17/12/2004Continued Filing Requirements of a Consolidated Group Involved in a Reverse AcquisitionView Ruling
CTR 02-54/15/2004Enterprise Zone Income Tax CreditView Ruling
CTR 02-48/12/2002Business/Nonbusiness Determination of Income from Foreign Currency TransactionsView Ruling
CTR 02-38/12/2002Is Income from a Qualified Electing Fund (QEF) TaxableView Ruling
CTR 02-27/15/2002Apportionment of Installment Sale GainView Ruling
CTR 02-17/15/2002Amended Return's Effect on the Estimated Payment Underpayment PenaltyView Ruling
CTR 01-15/2/2001Does a Federal Tax-Free I.R.C. § 351(a) Reorganization Affect the Arizona Unitary Determination of the Affiliated CompaniesView Ruling
CTR 01-25/1/2001How does a Taxpayer Filing an Arizona Corporate Income Tax Return Determine Whether Computer Software is Included in the Property FactorView Ruling
CTR 00-28/21/2000Defining Ownership or Control for Combined ReturnsView Ruling
CTR 00-15/8/2000Business/nonbusiness Determination of Gain on Sale of StockView Ruling
CTR 99-79/22/1999Taxation of REITsView Ruling
CTR 99-29/22/1999SUPERSEDED -- SEE CTR 99-7View Ruling
CTR 99-67/12/1999Rescinded on 12/18/2012View Ruling
CTR 99-55/25/1999Application of Public Law 86-272 (SUPERSEDES CTR 95-2)View Ruling
CTR 95-25/25/1999SUPERSEDED -- SEE CTR 99-5View Ruling
CTR 99-35/22/1999Recalculating NOLs from Separate Corporate Returns to a Combined Corporate ReturnView Ruling
CTR 99-12/2/1999Definition of Foreign Corporation Does Not Include Double-Weighting the Sales FactorView Ruling
CTR 98-27/23/1998I.R.C. §¤338(h)(10) ElectionsView Ruling
CTR 98-14/20/1998Foreign Sales CorporationsView Ruling
CTR 97-28/8/1997Limited Liability Companies (SUPERSEDES CTR 94-5)View Ruling
CTR 97-17/22/1997Federal "Check-The-Box Rules" on Elective Tax ClassificationView Ruling
CTR 95-57/27/1995Rescinded on 12/18/2012View Ruling
CTR 95-45/31/1995Rescinded on 12/18/2012View Ruling
CTR 95-34/11/1995S Corporations and Combined ReturnsView Ruling
CTR 94-174/11/1995Rescinded on 1-22-2015View Ruling
CTR 95-12/10/1995Michigan Single Business TaxView Ruling
CTR 94-162/10/1995Tax Year for CorporationsView Ruling
CTR 94-1511/28/1994Rescinded on 7/17/2014View Ruling
CTR 94-1411/28/1994Apportionment and Allocation of Capital Gains for a Multistate Corporation Doing Business in ArizonaView Ruling
CTR 94-1311/28/1994SUPERSEDED ON 12/20/2012 – SEE CTR 12-2 
CTR 94-1211/15/1994Business/Nonbusiness Income in Consolidated ReturnsView Ruling
CTR 94-117/8/1994Consolidated Return Net Operating LossView Ruling
CTR 94-107/8/1994SUPERSEDED ON 12/20/2012 – SEE CTR 12-1 
CTR 94-95/25/1994Sale of Real Property by Taxpayer Who is Not a Dealer in Real EstateView Ruling
CTR 94-85/25/1994RESCINDED AND SUPERSEDED -- SEE CTR 01-3View Ruling
CTR 94-74/26/1994Including Business Income From Intangible Assets in the Sales FactorView Ruling
CTR 94-64/26/1994Rescinded on 12/18/2012View Ruling
CTR 94-54/20/1994SUPERSEDED -- SEE CTR 97-2View Ruling
CTR 94-44/14/1994Recalculating NOL CarryforwardView Ruling
CTR 94-34/14/1994Capital Gain from Sale of Partnership InterestView Ruling
CTR 94-24/4/1994Filing Requirement for Corporate Partner in Arizona PartnershipView Ruling
CTR 94-14/4/1994Threshold Percentage of Ownership Requirements for PartnershipsView Ruling
CTR 93-1212/3/1993SUPERSEDED ON 5/6/2013 – SEE CTR 13-1 
CTR 93-65/24/1993Offsetting Capital Gains and Losses - Separate ReturnsView Ruling
CTR 93-104/30/1993Apportionment Factor Representation for Corporations Whose Only Activity in Arizona are Tiered PartnershipsView Ruling
CTR 93-94/30/1993Corporate Filing Obligations Relating to Tiered PartnershipsView Ruling
CTR 93-84/30/1993Use of Alternate Reporting Methods by Arizona Multistate TaxpayerView Ruling
CTR 93-74/23/1993Rescinded on 12/18/2012View Ruling
CTR 93-14/8/1993S Corporation Election to File as a Regular C Corporation for Arizona Income Tax PurposesView Ruling
CTR 93-53/29/1993SUPERSEDED ON 5/6/2013 – SEE CTR 13-1 
CTR 93-43/29/1993Partnership Filing Requirements - Exclusion from Partnership TreatmentView Ruling
CTR 93-33/29/1993SUPERSEDED ON 5/6/2013 – SEE CTR 13-1 
CTR 93-23/29/1993Application of Minimum Tax on Short Period ReturnsView Ruling
CTR 91-24/2/1991Arizona Net Operating Loss Calculation - Change of Filing MethodView Ruling