Arizona § 43-408 - Voluntary withholding on out-of-state wages
Full text of Arizona Arizona Revised Statutes § 43-408 — Voluntary withholding on out-of-state wages, with citation guidance and answers to common questions.
§ 43-408. Voluntary withholding on out-of-state wages
A. If a resident of this state is employed outside the state, the person may request the employer to withhold taxes pursuant to this article on wages earned for the services performed outside the state.
B. If the employee and employer agree to the voluntary withholding of tax, in a manner prescribed by the department, the employee and employer are subject to this chapter as if the employer were required to withhold taxes.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 43-408
What does Arizona Revised Statutes § 43-408 cover?
Section 43-408 ("Voluntary withholding on out-of-state wages") 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 § 43-408?
A common citation format is "Arizona Revised Statutes § 43-408" (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 § 43-408 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.