An Arizona Certificate of Compliance With Rule 8015(a)(7)(B) or 8016(d)(2) is a form issued by the Arizona Department of Revenue to taxpayers that verifies that the taxpayer has complied with the requirements of Arizona Revised Statutes (AS) 8015(a)(7)(B) or 8016(d)(2). AS 8015(a)(7)(B) requires taxpayers to submit to the Department a detailed written explanation of their business activities, including the type of business activities, the sources of income, the amount of income, and the expenses associated with the business. AS 8016(d)(2) requires taxpayers to file an Arizona Income Tax Return in accordance with the requirements of AS 43-101. The two types of Arizona Certificate of Compliance With Rule 8015(a)(7)(B) or 8016(d)(2) are the Arizona Certificate of Compliance With Rule 8015(a)(7)(B) and the Arizona Certificate of Compliance With Rule 8016(d)(2). Both forms must be completed and signed by the taxpayer and submitted to the Arizona Department of Revenue along with the required documentation. The certificates must be renewed annually.