Arizona Administrative Code Title 15 - REVENUE
Arizona Administrative Code – Title 15: Revenue
Title 15 of the Arizona Administrative Code governs the rules and regulations related to taxation and revenue as administered by the Arizona Department of Revenue (ADOR).
Overview:
This title includes administrative rules concerning:
Transaction Privilege Tax (TPT)
Use Tax
Property Tax
Corporate and Individual Income Tax
Luxury Tax (e.g., tobacco and alcohol)
Withholding Tax
Taxpayer Rulings and Procedures
Collection Practices
Key Chapters within Title 15:
Chapter 1 - Department of Revenue – General Administration
Definitions
Powers and duties of the department
Taxpayer rights and procedures
Confidentiality and access to information
Chapter 2 - Income and Withholding Tax Section
Rules for personal and corporate income tax
Withholding obligations
Credits and deductions
Reporting and filing requirements
Chapter 3 - Transaction Privilege and Use Tax Section
Rules on business classifications
Nexus and licensing
Tax rates and exemptions
Municipal TPT administration
Chapter 4 - Property Tax Section
Valuation and assessment rules
Tax appeals process
Exemptions and classifications
Chapter 5 - Luxury Tax Section
Taxation of cigarettes, cigars, tobacco, and alcohol
Licensing of distributors and retailers
Reporting and payment
Chapter 10 - Taxpayer Rulings and Procedures
Issuance and use of private taxpayer rulings
Declaratory rulings
Procedural guidance for audits and appeals
Chapter 20 - Collection Enforcement
Collections and liens
Garnishments and levies
Installment payment agreements
Authority:
All rules under Title 15 are authorized by the Arizona Revised Statutes (A.R.S.) Title 42 and Title 43, which outline the state's statutory framework for taxation.
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