Arizona § 43-408 Voluntary withholding on out-of-state wages

Arizona Statutes

§ 43-408 — Voluntary withholding on out-of-state wages

Arizona § 43-408

Title 43Arizona Revised Statutes

Ch. 4WITHHOLDING

Art. 1Withholding by Employer

This text of Arizona § 43-408 (Voluntary withholding on out-of-state wages) 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. § 43-408 (2026).

Text

A.If a resident of this state is employed outside the state, the person may request the employer to withhold taxes pursuant to this article on wages earned for the services performed outside the state.

B.If the employee and employer agree to the voluntary withholding of tax, in a manner prescribed by the department, the employee and employer are subject to this chapter as if the employer were required to withhold taxes.

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A. If a resident of this state is employed outside the state, the person may request the employer to withhold taxes pursuant to this article on wages earned for the services performed outside the state.

B. If the employee and employer agree to the voluntary withholding of tax, in a manner prescribed by the department, the employee and employer are subject to this chapter as if the employer were required to withhold taxes.