Arizona § 23-571 - Tax obligations and incentives
Full text of Arizona Arizona Revised Statutes § 23-571 — Tax obligations and incentives, with citation guidance and answers to common questions.
§ 23-571. Tax obligations and incentives
A. This article does not relieve a client from paying any tax liability that is due under title 42 or 43.
B. Any tax on professional employer services shall be limited to the administrative fees.
C. For the purposes of tax credits and any other economic incentives provided by this state that are based on employment, covered employees shall be deemed employees of either the client or the professional employer organization. Either the client or the professional employer organization, but not both, shall be entitled to the benefit of any tax credit, economic incentive or any other benefit resulting from the employment of covered employees of the client. If the amount of any credit or incentive is based on the number of employees, only the covered employees who actually work for the client shall be considered employed and the covered employees who work for other clients of the professional employer organization shall not be considered.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 23-571
What does Arizona Revised Statutes § 23-571 cover?
Section 23-571 ("Tax obligations and incentives") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 23-571?
A common citation format is "Arizona Revised Statutes § 23-571" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 23-571 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.