R15-2D-508 Consistency and Uniformity in Reporting A.

If a taxpayer departs from or modifies the manner in which income has been classified as business income or nonbusiness income, or the manner of prorating any related deduction, in Arizona returns for prior years, the taxpayer shall disclose in the return for the current year the nature and extent of the mod- ification. B. If the returns or reports filed by a taxpayer for all states to which the taxpayer reports under the Uniform Division of Income for Tax Purposes Act are not uniform in the classifica- tion of income as business or nonbusiness income, or the application or proration of any related deduction, the taxpayer shall disclose the nature and extent of the variance upon request by the Department. Historical Note Recodified at 6 A.A.R. 2308, filed in the Office of the Secretary of State June 2, 2000 (Supp. 00-2). Amended by final rulemaking at 7 A.A.R. 4973, effective October 5, 2001 (Supp. 01-4). ARTICLE 6. PROPERTY FACTOR