This new, updated, and expanded Public Service Orientation Guidebook is developed to give public officers an overview of Arizona’s laws concerning ethical standards. Although the Attorney General’s Office offers this Guidebook and a training program to assist you, the Office also is responsible to investigate and prosecute violations of public service laws. Accordingly, it is important that public officers understand that they are each responsible for complying with the law.

Attorney General Opinions are issued when requested by the legislature (or either house of the legislature), any public officer of the State, or a county attorney, on a question of law relating to their office. Our office does not issue opinions for private citizens, nor do we offer legal advice to private citizens.

The following opinions were issued from 1999 to the present time. The first two digits of each opinion indicate the year it was issued (I99 indicates it was issued in 1999), and the next three digits sequentially number the order in which the opinions were issued. For example, I99-003 would be the third opinion issued in 1999. The number in parentheses (R98-025) references the request for an opinion file number. Opinions of the Attorney General are advisory, and do not have the same effect as decisions of a court of law.

The Arizona Attorney General’s Office is the largest public law firm in the state, and the practice areas include: Protecting Arizona consumers against fraud, providing Arizona taxpayers with quality representation of State agencies, ensuring that Arizona aggressively pursues and prosecutes drug dealers and predators, and defending the human rights of all Arizonans.

The Arizona Tax Expenditure Report is a study prepared for the Governor and the Legislature by the Arizona Department of Revenue's Office of Economic Research and Analysis. The purpose of this report is to provide a better understanding of the costs associated with the existing set of tax exemptions, exclusions, deductions, and credits. There are sections on every tax imposed in Arizona. In each section, provisions dealing with that specific tax type are analyzed.

Arizona Revised Statute § 43-1089.01 provides a non-refundable individual tax credit for fees and cash contributions paid to public schools in Arizona for the support of extracurricular activities or character education programs. This credit is available only to individuals. The credit is equal to the amount of fees paid or amount contributed up to $200 for single or heads of household taxpayers and up to $400 for married taxpayers that file a joint return.

The mission statement of the Department of Revenue is to serve the people of Arizona by administering tax laws with integrity, fairness and efficiency. It is our vision that we set the standard for tax services. 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.