R15-2D-807 Consistency and Uniformity in Reporting A.

If the taxpayer departs from or modifies the basis for exclud- ing or including gross receipts in the sales factor used in Ari- zona returns for prior years, the taxpayer shall disclose in the return for the current year the nature and extent of the modifi- cation. B. If the returns or reports filed by the taxpayer with all states to which the taxpayer reports under the Uniform Division of Income for Tax Purposes Act are not uniform in the inclusion or exclusion of gross receipts, the taxpayer shall disclose the nature and extent of the variance upon request by the Depart- ment. 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 9. DEPARTURE FROM STANDARD APPORTIONMENT AND ALLOCATION PROVISIONS