R15-2D-607. Consistency and Uniformity in Reporting

A. If a taxpayer departs from or modifies the manner of valuing property, or of excluding or including property in the property factor, used in Arizona returns for prior years, the taxpayer 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 valuation of property or in the exclusion or inclusion of property in the property factor, the taxpayer shall disclose the nature and extent of the variance upon request by the Department.