Michael G. Galloway,
Attorney at Law, PLLC

Arizona Tax home page




Arizona Department of Revenue

The Arizona Department of Revenue is the state agency responsible the administration and collection of almost all state and county, and some municipal taxes.  Its Director is Gale Garriott, a long time practicing attorney in the state and local tax field.




The Department has recently started publishing some, but not all, of its hearing officer and Director decisions.  Below are the Department's published rulings categorized by the type of tax.

It frequently issues rulings on all areas of taxation, and related matters, that it is responsible for administering.  While the rulings are not legally binding, and not adopted under procedures that exist for adopting regulations, they do state the Department's position and provide guidance on areas where the law is not clear.





1996-2014 Michael G. Galloway

Everything contained in this website is resource material only and not intended as legal advice. Case summaries are basic overviews for guidance and should not be used as a substitute for reading and analyzing the case.  If you have a legal issue regarding state or local taxation, please consult with an attorney who is experienced in the field. Sending an e-mail to ArizonaTax.com does not establish an attorney-client relationship and the communication is not subject to attorney-client privilege.