R15-2D-705 Consistency and Uniformity in Reporting A.

If the taxpayer departs from or modifies the treatment of com- pensation paid used in Arizona returns for prior years, the tax- payer shall disclose in the return for the current year the nature and extent of the modification. B. If the returns or reports filed by a taxpayer with all states to which the taxpayer reports under the Uniform Division of Income for Tax Purposes Act are not uniform in the treatment of compensation paid, 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 8. SALES FACTOR