For the procedures for requesting refunds of taxes paid on the gross proceeds from the granting of profit prendre interests, see TPP 97 2. The purpose of a tax ruling is to provide interpretive guidance to the general public and to department personnel. A tax ruling is intended to encompass issues of law that are not adequately covered in statute, case law or administrative rules. A tax ruling is a position statement that provides interpretation, detail, or supplementary information concerning application of the law. Relevant statute, case law, or administrative rules, as well as a subsequent ruling, may modify or negate any or all of the provisions of any tax ruling.
Reservations are Necessary.
If you have questions concerning filing procedure, collection or examination issues for any government to address, you may FAX the written question to the same numberby December 5, 1997. Arizona Forum for the Improvement of Taxation, AFIT, is a coalition of the Arizona Bar, Arizona Society of Enrolled Agents, Arizona Society of Practicing Accountants and the Arizona Society of Certified Public Accountants with liaisons from the Internal Revenue Service, the Arizona Department of Revenue and the City of Phoenix. In addition to sponsoring educational programs with varied government input, AFIT committees, with representatives from all the member groups, meet monthly to discuss filing, collection and examination issues. With 72 hours notice, appropriate accommodations can be provided to individuals with disabilities. The Arizona Tax News is a monthly publication of the Arizona Department of Revenue.