Arizona § 23-726 - Contributions; voluntary payment
Full text of Arizona Arizona Revised Statutes § 23-726 — Contributions; voluntary payment, with citation guidance and answers to common questions.
§ 23-726. Contributions; voluntary payment
A. Contributions shall accrue and become payable by each employer for each calendar year in which the employer is subject to this chapter with respect to wages for employment. The contributions shall become due and be paid by each employer to the commission for the fund in accordance with such regulations as the commission prescribes, and shall not be deducted, in whole or in part, from the wages of individuals in the employer's employ.
B. In the payment of contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more in which case it shall be increased to one cent. From and after December 31, 2004, the payment of contributions or job training employer taxes is not required if the quarterly amount of the contributions and taxes is less than ten dollars.
C. An employer may make voluntary payments in addition to the contributions required under this chapter that shall be credited to the employer's account in accordance with commission regulation. The voluntary payments shall be included in the employer's account as of the employer's most recent computation date if they are made on or before the following February 28. Voluntary payments when accepted from an employer will not be refunded in whole or in part.
D. The payment of contributions is not required if the quarterly amount of the contribution or taxes is less than ten dollars.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 23-726
What does Arizona Revised Statutes § 23-726 cover?
Section 23-726 ("Contributions; voluntary payment") 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 § 23-726?
A common citation format is "Arizona Revised Statutes § 23-726" (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 § 23-726 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.