Arizona § 43-415 - Withholdings as trust fund for state
Full text of Arizona Arizona Revised Statutes § 43-415 — Withholdings as trust fund for state, with citation guidance and answers to common questions.
§ 43-415. Withholdings as trust fund for state
Whenever any employer is required to collect or withhold the tax imposed by this title from any employee and to pay such tax over to the department, the amount of tax so collected or withheld shall be held to be a special fund in trust for this state. The amount of such fund shall be assessed, collected and paid in the same manner and subject to the same provisions, limitations and penalties as are applicable with respect to the taxes from which such fund arose.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 43-415
What does Arizona Revised Statutes § 43-415 cover?
Section 43-415 ("Withholdings as trust fund for state") 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 § 43-415?
A common citation format is "Arizona Revised Statutes § 43-415" (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 § 43-415 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.