TITLE 15. REVENUE
Supp. 08-2
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. Alternative Fuel Credits
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. Alternative Fuel Credits
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 Repealed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. Liquor
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 Repealed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 Repealed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 Repealed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 Repealed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 Repealed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 Repealed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 Repealed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 Repealed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 Repealed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 Repealed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 Repealed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. Tax Amnesty Program
12. Department of Revenue - Property Tax Oversight Commission
Article
1. General Provisions
2. Property Tax Levy Limits
3. Hearing and Appeal Procedure
