ARIZONA TAX NEWS
January Issue Highlights:
Corporate Tax Common Errors Approved Software Vendors for 1996 Forms February Tax Calendar
Information About Arizona Tax Forms And Instructions
GTP 96-2(This procedure supersedes and replaces GTR 91-5) This tax procedure provides information and guidance regarding taxpayer use of Arizona Department of Revenue forms and other documents. TAX FORMS AND INSTRUCTIONS. 1. General. Arizona tax laws require taxpayers and others to file tax returns and other information statements with the department and to timely pay all taxes due the state. To this end, the Department of Revenue annually develops and publishes forms, instructions, certificates, applications, and other documents for taxpayers to use in preparing and filing tax returns and other information statements. 2. Substitute Forms. Generally, use of the department's prescribed forms is required. However, as to any of the department's
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