Arizona § 43-431 - Amounts withheld considered part payment of tax
Full text of Arizona Arizona Revised Statutes § 43-431 — Amounts withheld considered part payment of tax, with citation guidance and answers to common questions.
§ 43-431. Amounts withheld considered part payment of tax
The amounts deducted from the wages of an employee during any calendar year in accordance with the provisions of this chapter shall be considered to be paid in part payment of the tax on such employee's taxable income for his tax year which begins within such calendar year, and the return made by the employer pursuant to section 43-412 may be accepted by the department as prima facie evidence of the amounts so deducted from his wages.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 43-431
What does Arizona Revised Statutes § 43-431 cover?
Section 43-431 ("Amounts withheld considered part payment of 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 § 43-431?
A common citation format is "Arizona Revised Statutes § 43-431" (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 § 43-431 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.