Arizona § 23-736 - Interest on past due contributions; deposit of interest
Full text of Arizona Arizona Revised Statutes § 23-736 — Interest on past due contributions; deposit of interest, with citation guidance and answers to common questions.
§ 23-736. Interest on past due contributions; deposit of interest
A. If contributions are not paid on the date due and payable as prescribed by the commission, the whole or part thereafter remaining unpaid shall bear interest at the rate of one per cent per month, or fraction thereof, from and after the due date until payment is received by the commission, subject to waiver for good cause shown. The date as of which payment of contributions, if mailed, is deemed to have been received may be determined by such regulations as the commission may prescribe.
B. Interest collected pursuant to this section and section 23-723 shall be deposited in the special administration fund.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 23-736
What does Arizona Revised Statutes § 23-736 cover?
Section 23-736 ("Interest on past due contributions; deposit of interest") 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 § 23-736?
A common citation format is "Arizona Revised Statutes § 23-736" (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 § 23-736 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.