History
The Department of Revenue's origins predate Arizona statehood. The State Tax Commission, established in 1912, consisted of a three-member, non-partisan board elected for a six-year term. In 1974, the Arizona Legislature repealed the law that had established the commission and transferred its powers and duties to the newly created Arizona Department of Revenue and the State Board of Tax Appeals. That same year, on July 1, ADOR began operations with 3 divisions overseeing Property and Special Taxes; Income, Luxury, Sales and Estate Taxes; and Administration. Today, ADOR comprises 4 divisions aligned with its operating budget and strategic goals: Taxpayer Services, Education and Compliance, Processing, and Support. ADOR delivers core business processes entailing efficient tax processing and collection, timely enforcement of tax laws, and accurate valuation of property. In addition, it oversees 15 county assessors in the administration of state property tax laws.
Specialties
Tax laws that fall under the department's purview are primarily in the areas of income, transaction privilege (sales), use, luxury, withholding, property, estate, fiduciary, bingo, and severance.