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.

Terms Used In Arizona Laws 43-408

  • Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
  • Person: includes individuals, fiduciaries, partnerships and corporations. See Arizona Laws 43-104
  • Resident: includes :

    (a) Every individual who is in this state for other than a temporary or transitory purpose. See Arizona Laws 43-104

  • Tax: means the taxes imposed under this title. See Arizona Laws 43-104

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.