Arizona Laws 43-407. Extension of withholding to unemployment compensation payments
A. For the purposes of this title, any payment of unemployment compensation to an individual who has made an election to have state income tax withheld as specified in section 23-792, subsection A, paragraph 4, shall be treated as a payment of wages by an employer to an employee for a payroll period. The amount withheld at the time of payment shall be ten per cent of federal income tax deducted and withheld.
Terms Used In Arizona Laws 43-407
- Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
- Individual: means a natural person. See Arizona Laws 43-104
- Person: includes individuals, fiduciaries, partnerships and corporations. See Arizona Laws 43-104
- Tax: means the taxes imposed under this title. See Arizona Laws 43-104
- Writing: includes printing. See Arizona Laws 1-215
B. An election that unemployment compensation payments be subject to withholding under this section shall be made by the payee in writing to the person making unemployment compensation payments and shall be accompanied by a form as prescribed by the department. A request to terminate withholding may be submitted at any time by the payee and shall be in writing to the payor.