Arizona § 43-434 Exemption in case of nonresident employees

Arizona Statutes

§ 43-434 — Exemption in case of nonresident employees

Arizona § 43-434

Title 43Arizona Revised Statutes

Ch. 4WITHHOLDING

Art. 3Withholding as Payment of Tax for Employee

This text of Arizona § 43-434 (Exemption in case of nonresident employees) 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. § 43-434 (2026).

Text

In the case of nonresident employees who are residents of another state and are allowed a tax credit for income taxes paid to their state of residency or domicile under the provisions of section 43-1096, sufficient in amount to offset the tax required by this chapter to be withheld from the wages of an employee, the department may by rules and regulations relieve the employers of such employees from withholding requirements of this chapter with respect to such employees.

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In the case of nonresident employees who are residents of another state and are allowed a tax credit for income taxes paid to their state of residency or domicile under the provisions of section 43-1096, sufficient in amount to offset the tax required by this chapter to be withheld from the wages of an employee, the department may by rules and regulations relieve the employers of such employees from withholding requirements of this chapter with respect to such employees.