§ 43-401 Withholding tax; rates; election by employee
§ 43-402 Definition of “employer”
§ 43-403 Employment excluded from withholding
§ 43-404 Extension of withholding to military retirement pensions and to other annuities; definition
§ 43-405 Extension of withholding to gambling winnings
§ 43-406 Extension of withholding to premature withdrawals of state and local government retirement contributions
§ 43-407 Extension of withholding to unemployment compensation payments
§ 43-408 Voluntary withholding on out-of-state wages
§ 43-409 Job creation withholdings clearing account
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Terms Used In Arizona Laws > Title 43 > Chapter 4 > Article 1 - Withholding by Employer

  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fiscal year: means an accounting period of twelve months ending on the last day of any month other than December. See Arizona Laws 43-104
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Individual: means a natural person. See Arizona Laws 43-104
  • Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
  • Nonresident: means every individual other than a resident. See Arizona Laws 43-104
  • Person: includes individuals, fiduciaries, partnerships and corporations. See Arizona Laws 43-104
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • 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
  • Taxable year: means :

    (a) The calendar year or the fiscal year, ending during such calendar year, on the basis of which the taxable income is computed under this title. See Arizona Laws 43-104

  • Trade or business: includes the performance of the functions of a public office. See Arizona Laws 43-104
  • United States: when used in a geographical sense, includes the states, the District of Columbia and the possessions of the United States. See Arizona Laws 43-104
  • Writing: includes printing. See Arizona Laws 1-215