"American employer" means a person who is an individual who is a resident of the United States; a partnership, if two-thirds or more of the partners are residents of the United States; a trust if all of the trustees are residents of the United States; or a corporation organized under the laws of the United States or of any state.

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Terms Used In Arizona Laws 23-603.01

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes a corporation, company, partnership, firm, association or society, as well as a natural person. See Arizona Laws 1-215
  • United States: includes the District of Columbia and the territories. See Arizona Laws 1-215