Arizona § 15-1222 Bank account; employee income tax; withholdings

Arizona Statutes

§ 15-1222 — Bank account; employee income tax; withholdings

Arizona § 15-1222

Title 15Arizona Revised Statutes

Ch. 10SCHOOL DISTRICT FUNDS AND RELATED OPERATIONS

Art. 8Governing Board Bank Accounts

This text of Arizona § 15-1222 (Bank account; employee income tax; withholdings) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 15-1222 (2026).

Text

A.The governing board of a school district may establish a bank account for the purpose of depositing the monies it withholds for each employee for application toward the employee's state income tax liability until the governing board must pay the monies to the department of revenue as provided in section 43-401. The governing board may make disbursements from the bank account only by check payable to the department of revenue. The bank account may be interest-bearing, and the governing board shall transfer any interest at the end of the fiscal year to the county treasurer for credit to the maintenance and operation fund of the school district.

B.The auditor general in conjunction with the state board of education shall prescribe the procedures for accounting for the monies withheld pur

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A. The governing board of a school district may establish a bank account for the purpose of depositing the monies it withholds for each employee for application toward the employee's state income tax liability until the governing board must pay the monies to the department of revenue as provided in section 43-401. The governing board may make disbursements from the bank account only by check payable to the department of revenue. The bank account may be interest-bearing, and the governing board shall transfer any interest at the end of the fiscal year to the county treasurer for credit to the maintenance and operation fund of the school district.

B. The auditor general in conjunction with the state board of education shall prescribe the procedures for accounting for the monies withheld pursuant to this section in the uniform system of financial records.