The Arizona Department of Revenue will follow the Internal Revenue Service (IRS) announcement regarding the start of the electronic filing season. As a student at Gateway Community College it is important to establish residency, citizenship or lawful presence.All new students are considered out-of-state. In Arizona, the divorce terminates the marriage contract between husband and wife, giving each party the legal right to marry another person. And since leases don't have to be in writing, they can be for a tenant even if there is no lease. Rent is usually money.