Arizona Secretary of State - Ken Bennett


 
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TITLE 15. REVENUE

Supp. 11-3

Chapter

1. Expired

Article

1. Expired

2. Department of Revenue - Income and Withholding Tax Section

Subchapter A. General and Administrative

Article

1. Definitions and General Provisions

2. General Accounting Provisions

Subchapter B. Withholding

Article

1. Withholding by Employer

2. Withholding as Payment of Tax for Employee

Subchapter C. Individuals

Article

1. Payment and Collection of Tax

2. Additions to Arizona Gross Income

3. Subtractions from Arizona Gross Income

4. Deductions

5. Credits

6. Nonresidents

7. Repealed

Subchapter D. Corporations

Article

1. General

2. Additions to Arizona Gross Income

3. Subtractions from Arizona Gross Income

4. Multistate Division of Income

5. Business and Nonbusiness Income

6. Property Factor

7. Payroll Factor

8. Sales Factor

9. Departure from Standard Apportionment and Allocation Provisions

10. Credits

11. Repealed

Subchapter E. Tax-exempt Organizations

Article

1. Organizations Exempt from Tax

2. Denial of Exempt Status

3. Returns of Exempt Organizations

Subchapter F. Estates and Trusts

Article

1. Returns

2. Imposition of Tax on Estates and Trusts

Subchapter G. Partnerships

Article

1. Taxation of Partnerships

3. Department of Revenue - Luxury Tax Section

Article

1. Repealed

2. General

3. Tobacco

4. Tax on Alcoholic Beverages

5. Administration

4. Department of Revenue - Property Tax

Article

1. Property Valuation

2. Valuation of Mines

3. Valuation of Airline Property

4. Class Seven Limited Value and Assessment Ratio

5. Valuation of Pipeline Companies

5. Department of Revenue - Transaction Privilege and Use Tax Section

Article

1. Retail Classification

2. Introduction

3. Repealed

4. Amusement Classification

5. Repealed

6. Prime Contracting Classification

7. Repealed

8. Repealed

9. Mining Classification

10. Transaction Privilege Tax -- Transient Lodging Classification

11. Transaction Privilege Tax -- Job Printing Classification

12. Repealed

13. Sales Tax -- Publishing Classification

14. Transporting Classification

15. Personal Property Rental Classification

16. Commercial Lease Classification

17. Restaurant Classification

18. Sales Tax -- Retail Classification

18.1. Sales of Food

19. Repealed

20. General

21. Utilities Classification

22. Transaction Privilege Tax -- Administration

23. Use Tax

24. Repealed

25. Repealed

26. Repealed

27. Reserved

28. Reserved

29. Reserved

30. Interim Rules

6. Repealed

7. Department of Revenue - Bingo Section

Article

1. Repealed

2. General Provisions

3. Licensing Provisions

4. Tax Provisions

5. Suspension; Revocation; Appeals

6. Repealed

8. Reserved

9. Reserved

10. Department of Revenue - General Administration

Article

1. Appeal Procedures

2. Administration

3. Authorized Transmission of Funds

4. Reimbursement of Fees and Other Costs Related to an Administrative Proceeding

5. Electronic Filing Program

6. Emergency Expired

EMERGENCY RULEMAKING

7. Tax Recovery Program

11. Reserved

12. Department of Revenue - Property Tax Oversight Commission

Article

1. General Provisions

2. Property Tax Levy Limits

3. Hearing and Appeal Procedure


Scott Cancelosi
Director
Public Services Division

A.A.C. Table of Contents

Commercial Use Fees of this Chapter


Editor
Arizona Administrative Code