Arizona Statutes
§ 43-402 — Definition of "employer"
Arizona § 43-402
This text of Arizona § 43-402 (Definition of "employer") 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. § 43-402 (2026).
Text
For the purposes of this article, "employer" means the person for whom an individual performs or performed any service of whatever nature, as the employee of such person including any officer or department of the state, any political subdivision or agency of the state, any city organized under a charter or any political body not a subdivision or agency of the state, except that if the person for whom the individual performs or performed the services does not have control of the payment of the wages for such services, "employer" means the person having control of the payment of such wages.
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Nearby Sections
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§ 43-1001
Definitions§ 43-101
Title§ 43-1011
Taxes and tax rates§ 43-1011; Version 2
Taxes and tax rates§ 43-1012
Optional tax table§ 43-102
Declaration of intent§ 43-1021
Addition to Arizona gross incomeCite This Page — Counsel Stack
Bluebook (online)
Arizona § 43-402, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/43-402.