Arizona § 43-415 Withholdings as trust fund for state

Arizona Statutes

§ 43-415 — Withholdings as trust fund for state

Arizona § 43-415

Title 43Arizona Revised Statutes

Ch. 4WITHHOLDING

Art. 2Rights and Duties of Employers

This text of Arizona § 43-415 (Withholdings as trust fund for state) 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. § 43-415 (2026).

Text

Whenever any employer is required to collect or withhold the tax imposed by this title from any employee and to pay such tax over to the department, the amount of tax so collected or withheld shall be held to be a special fund in trust for this state. The amount of such fund shall be assessed, collected and paid in the same manner and subject to the same provisions, limitations and penalties as are applicable with respect to the taxes from which such fund arose.

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Whenever any employer is required to collect or withhold the tax imposed by this title from any employee and to pay such tax over to the department, the amount of tax so collected or withheld shall be held to be a special fund in trust for this state. The amount of such fund shall be assessed, collected and paid in the same manner and subject to the same provisions, limitations and penalties as are applicable with respect to the taxes from which such fund arose.