Arizona § 23-751 - Authorizing certain state agencies and institutions of higher learning to elect to make payments in lieu of contributions
Full text of Arizona Arizona Revised Statutes § 23-751 — Authorizing certain state agencies and institutions of higher learning to elect to make payments in lieu of contributions, with citation guidance and answers to common questions.
§ 23-751. Authorizing certain state agencies and institutions of higher learning to elect to make payments in lieu of contributions
Effective January 1, 1974, this state or any of its agencies or boards may elect to become liable for payments in lieu of contributions for a period of not less than three consecutive taxable years by filing a written notice of its election with the department not later than thirty days after written notice that such election may be made is first given to the employing unit by the department. This election is extended to the state hospitals and institutions of higher education that were subject to this chapter prior to January 1, 1974, without regard to the length of time their present method of financing has been in force.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 23-751
What does Arizona Revised Statutes § 23-751 cover?
Section 23-751 ("Authorizing certain state agencies and institutions of higher learning to elect to make payments in lieu of contributions") 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 § 23-751?
A common citation format is "Arizona Revised Statutes § 23-751" (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 § 23-751 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.