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.
Arizona Legal Code
§ 43.415
Source: https://www.azleg.gov/ars/43/00415.htm· Version 2026