Arizona § 23-792 - Voluntary withholding; income tax
Full text of Arizona Arizona Revised Statutes § 23-792 — Voluntary withholding; income tax, with citation guidance and answers to common questions.
§ 23-792. Voluntary withholding; income tax
A. An individual filing a new claim for unemployment compensation shall, at the time of filing the claim, be advised:
1. That unemployment compensation is subject to federal and state tax.
2. Of the existence of requirements pertaining to estimated tax payments.
3. That the individual may elect to have federal income tax deducted and withheld from the individual’s payment of unemployment compensation at the amount specified in the United States internal revenue code.
4. That the individual may elect to have state income tax deducted and withheld from the individual’s payment of unemployment compensation at the rate of ten per cent of the amount withheld for federal income tax. The election shall be in writing.
5. That the individual shall be permitted to change a previously elected withholding status.
B. Amounts deducted and withheld from the payment of unemployment compensation shall be held in the unemployment compensation fund until transferred to the taxing authorities.
C. The department shall follow all procedures specified by the United States department of labor, the United States internal revenue service and the Arizona department of revenue pertaining to the deducting and withholding of income tax.
D. Amounts shall be deducted and withheld under this section only after amounts are deducted and withheld for any overpayments of unemployment compensation, child support obligations or any other amounts required to be deducted and withheld under this chapter.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 23-792
What does Arizona Revised Statutes § 23-792 cover?
Section 23-792 ("Voluntary withholding; income tax") 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 § 23-792?
A common citation format is "Arizona Revised Statutes § 23-792" (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 § 23-792 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.