reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-677 - Contempt by contumacy or refusal to obey subpoena of commission

23-677.
Contempt by contumacy or refusal to obey subpoena of commission
In case of contumacy or refusal of a person to obey a subpoena issued under this chapter,  any court of this state within the jurisdiction of which the inquiry is carried on or within the jurisdiction of which the person guilty of contumacy or refusal to obey is found,  resides or transacts business,  upon application by the commission or its duly authorized representative,  shall issue to such person an order requiring him to appear before a commissioner,  the commission or its duly authorized representative,  and to produce evidence if so ordered or give testimony touching upon the matter under investigation or in question. Failure to obey such order of the court may be punished by the court as a contempt thereof.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-679 - Fees of witnesses

23-679.
Fees of witnesses
Witnesses subpoenaed pursuant to this chapter shall be allowed fees,  not less than those paid in the superior court,  at a rate fixed by the department,  except that an employing unit or a representative or agent of an employing unit subpoenaed to testify or produce books and records under the authority of section 23-675 in connection with that employing unit's liability under article 5 of this chapter shall not be allowed witness fees or mileage. The fees are deemed a part of the expense of administering this chapter.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-680 - Notices of hearings

23-680.
Notices of hearings
Notwithstanding section 41-1002,  subsection B and section 41-1061,  all notices of hearing required by this chapter shall be given at least ten working days prior to the date set for the hearing,  except that any interested party may waive his right to notice.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-681 - Changing hearing date; good cause

23-681.
Changing hearing date;  good cause
A. The scheduled hearing date may be advanced or postponed if the parties agree or on a showing of good cause.
B. Good cause exists if the request is reasonable or the circumstance causing the request is beyond the control of the requesting party and failure to grant the postponement would cause undue hardship to the requesting party.
C. The department of economic security shall adopt rules:
1. To set standards under which a party may be excused for failure to attend a hearing for good cause.
2. To allow a party who failed to attend a hearing to file a written or electronic request to reopen the hearing.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-682 - Service of documents by electronic means

23-682.
Service of documents by electronic means
Notwithstanding section 41-1002,  subsection B and section 41-1063,  the appeal tribunal or appeals board,  as an alternative to any other means of service permitted or required by any law,  may serve or deliver any notice,  decision or order or any other document by electronic means if the party being served consents in writing or on the record to service by electronic means. Service by electronic means is deemed complete on transmission.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-683 - Exemption of claimant from fees; approval required for counsel or agent fee; violation; classification

23-683.
Exemption of claimant from fees;  approval required for counsel or agent fee;  violation;  classification
A. No individual claiming benefits shall be charged fees of any kind in a proceeding under this chapter by the department or its representatives or by a court or officer thereof.
B. An individual claiming benefits or an employer in a proceeding before the department or a court may be represented by counsel or other duly authorized agent. No such counsel or agent for an individual shall either charge or receive for his services more than an amount approved by the department.
C. Any person who violates any provision of this section is guilty of a class 2 misdemeanor.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-701 - Unemployment compensation fund; administration; composition

23-701.
Unemployment compensation fund;  administration;  composition
A. There shall be a special fund known as the unemployment compensation fund which shall be kept separate and apart from all other public monies or funds of this state,  and shall be administered by the commission exclusively for the purposes of this chapter.
B. The unemployment compensation fund shall consist of:
1. Contributions and payments in lieu of contributions collected pursuant to this chapter.
2. Interest earned upon monies in the fund.
3. Property or securities acquired through the use of monies belonging to the fund and all earnings of such property and securities.
4. All monies credited to this state's account in the unemployment trust fund pursuant to section 903 of the social security act,  as amended.
5. Other monies received for the fund from any other source.
C. All monies in the unemployment compensation fund shall be commingled and undivided.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-702 - Custody of unemployment compensation fund

23-702.
Custody of unemployment compensation fund
The state treasurer shall be ex officio the treasurer and custodian of the unemployment compensation fund. He shall administer the fund in accordance with the provisions of this chapter and the direction of the commission,  and shall pay all warrants drawn thereon in accordance with such regulations as the commission prescribes. Monies in the fund shall be secured by the depository to the same extent and in the same manner as required by the general depository law of the state.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-703 - Accounts comprising unemployment compensation fund; deposits; refunds; commingling funds prohibited

23-703.
Accounts comprising unemployment compensation fund;  deposits;  refunds;  commingling funds prohibited
A. Within the unemployment compensation fund,  there are three separate accounts known as a clearing account,  an unemployment trust fund account and a benefit account. All monies payable to the unemployment compensation fund,  upon receipt thereof by the department or its agent,  shall be immediately deposited in the clearing account. Refunds payable pursuant to the provisions of this chapter may be paid from the clearing account or the benefit account upon warrants under the direction of the department. After clearance thereof all other monies in the clearing account shall be immediately deposited with the secretary of the treasury of the United States to the credit of the account of this state in the unemployment trust fund,  established and maintained pursuant to section 1104 of the social security act,  any provisions of law in this state relating to deposit,  administration,  release or disbursement of monies in the possession or custody of this state to the contrary notwithstanding.
B. Except as otherwise provided in this chapter,  monies in the clearing and benefit accounts may be deposited by the treasurer,  under the direction of the department,  in any bank or public depository in which general funds of the state may be deposited,  but no public deposit insurance charge or premium shall be paid from the fund. Monies in the clearing and benefit accounts shall not be commingled with other state funds,  but shall be maintained in separate accounts on the books of the depository.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-705 - Special administration fund

23-705.
Special administration fund
A. A special fund known as the special administration fund is established.
B. No expenditure or transfer may be made from the special administration fund unless the expenditure or transfer is authorized by legislative appropriation and approved by the director of the department of administration.
C. Interest and penalties collected under the provisions of this chapter shall be paid into the special administration fund. Such monies shall not be expended or available for expenditure in any manner which would permit their substitution for,  or a corresponding reduction in,  federal funds which would in the absence of the monies be available to finance expenditures for the administration of this chapter,  but nothing in this section shall prevent the monies from being used to cover expenditures necessary and proper under the law for which federal funds have been duly requested but not yet received,  subject to charging the expenditures against such funds when received.
D. The monies in the special administration fund are subject to legislative appropriation and shall be used by the commission for payment of costs of administration found not to have been properly and validly chargeable against federal grants or other funds received for or in the employment security administration fund created by section 23-707. The appropriated monies shall be available either for satisfying the obligations incurred by the commission directly or by requesting the state treasurer to transfer the required amount from the special administration fund to the employment security administration fund. No expenditure of this fund or transfer shall be made unless and until authorized by legislative appropriation and the commission finds that no other funds are available or can properly be used to finance the expenditures.
E. The monies in this fund are subject to legislative appropriation to the commission for expenditure in accordance with the provisions of this section and section 23-706 and shall not be transferred to any other fund.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-706 - Use of special administration fund; transfer of monies

23-706.
Use of special administration fund;  transfer of monies
A. The department may use all or any part of the monies in the special administration fund:
1. To acquire suitable office space for the units of the department performing functions provided by this chapter by purchase,  lease,  contract or in any other manner,  including the right to use the monies or any part of the monies to purchase land and erect on the land such buildings as it deems necessary,  or to assist in financing the construction of any building erected by this state or any of its agencies in which available space will be provided for the units of the department performing functions provided by this chapter under lease or contract between the department and this state or the state agency.
2. In case of an administrative error by the department,  to reimburse employers that have elected to make payments in lieu of contributions pursuant to section 23-750.
3. To pay for domestic violence prevention and cost-effectiveness study client services.
B. The department may transfer from the employment security administration fund to the special administration fund amounts not exceeding the amount of monies specifically available to the department for that purpose,  equivalent to the fair,  reasonable rental value of land and buildings acquired for the use of units of the department performing functions provided by this chapter until the full amount of the purchase price of the land and buildings and the cost of repair and maintenance of the land and buildings that was expended from the special administration fund has been returned to the special administration fund. The department may also transfer from the employment security administration fund to the special administration fund amounts not exceeding the amount of monies specifically available to the department for that purpose,  equivalent to the fair,  reasonable rental value of space used by the units of the department performing functions provided by this chapter in a building erected by this state or any of its agencies until the department's proportionate amount of the purchase price of the building and the department's proportionate amount of the costs of repair and maintenance of the building that was expended from the special administration fund has been returned to the special administration fund.
C. If the department deems the amount in the special administration fund to exceed future needs,  the department may transfer all or a portion of the monies in the special administration fund to the unemployment compensation fund.
D. Expenditures or transfers from the special administration fund are subject to section 23-705.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-707 - Employment security administration fund

23-707.
Employment security administration fund
A. A special fund known as the employment security administration fund is established.
B. All monies deposited or paid into the employment security administration fund are appropriated and made available to the commission. All monies in the fund except monies withdrawn from the unemployment trust fund under section 903 of the social security act,  as amended,  for payment of administrative expenses shall be expended solely for the purposes and in the amounts found necessary by the secretary of labor of the United States and the employment security commission for the proper and efficient administration of this chapter.
C. The employment security administration fund shall consist of all monies appropriated by this state and all monies received from the United States or any agency thereof,  including the United States department of labor or from any other source for such purpose. Monies received from the railroad retirement board as compensation for services or facilities supplied to the board shall be paid into the fund.
D. All monies in the employment security administration fund shall be deposited,  administered and disbursed in the same manner and under the same conditions and requirements as provided by law for other special funds,  except that monies in the employment security administration fund shall not be commingled with other state funds but shall be maintained in a separate account on the books of the depository. The monies shall be secured by the depository in which they are held to the same extent and in the same manner as required by the general depository law of the state. Any balance in the fund shall not lapse at any time,  but shall be continuously available to the commission for expenditure consistent with this chapter. Notwithstanding any provision of this chapter,  all monies requisitioned from the unemployment trust fund for the payment of administrative expenses and deposited in this fund pursuant to paragraph 3 of subsection E of section 23-704 shall remain part of the unemployment compensation fund and shall be used only in accordance with the conditions specified in subsection E of section 23-704.
E. The state treasurer shall be liable on his official bond for the faithful performance of his duties in connection with the employment security administration fund provided for under this chapter. Liability on the official bond shall exist in addition to liability upon any separate bond. All sums recovered on a surety bond for losses sustained by the employment security administration fund shall be deposited in the fund.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-708 - Reimbursement of employment security administration fund

23-708.
Reimbursement of employment security administration fund
A. This state recognizes its obligation to replace,  and pledges its faith that funds will be provided in the future and applied to the replacement of,  any monies received from the United States department of labor under title III of the social security act,  any monies granted to this state pursuant to the provisions of the Wagner-Peyser act,  and any monies made available by this state or its political subdivisions and matched by monies granted to this state pursuant to the provisions of the Wagner-Peyser act,  which the secretary of labor of the United States finds,  because of any action or contingency,  have been lost or have been expended for purposes other than,  or in amounts in excess of,  those found necessary by the secretary of labor of the United States and the employment security commission for the proper administration of this chapter.
B. Such monies shall be replaced within a reasonable time by monies appropriated by the legislature from the general funds of this state to the employment security administration fund for expenditure as provided in section 23-707. The commission shall report to the state budget officer in the same manner as is provided generally for the submission of financial requirements,  and the governor shall include in his budget report to the next regular session of the legislature the amount required for replacement.
C. The monies in the special administration fund are specifically made available to replace,  within a reasonable time,  monies received by this state under title III of the social security act which are required to be paid under this section.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-709 - Employment service account

23-709.
Employment service account
A special " employment service account"  shall be maintained as a part of the employment security administration fund for the purpose of maintaining the public employment offices established pursuant to section 23-648,  and for the purpose of cooperating with the United States employment service. The employment service account shall consist of funds received from the United States government for the purpose of establishing free employment offices and,  in addition,  there shall be paid into such account monies received from the act of Congress entitled " an act to provide for the establishment of a national employment system and for cooperation with the states of such system,  and for other purposes"  approved June 6,  1933,  and such monies as are apportioned for the purposes of this account from monies received under title III of the social security act.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-721 - Work records kept by employing unit; inspection by commission

23-721.
Work records kept by employing unit;  inspection by commission
Each employing unit shall keep true and accurate work records for such periods of time and containing such information as the commission prescribes. Such records shall be open to inspection and may be copied by the commission or its authorized representatives at any reasonable time and as often as necessary.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-722 - Reports of employing unit; information confidential; report of banking institution; disclosure of information; violation; classification

23-722.
Reports of employing unit;  information confidential;  report of banking institution;  disclosure of information;  violation;  classification
A. The department,  the appeals board or an appeal tribunal may require from an employing unit sworn or unsworn reports with respect to persons employed by it which it deems necessary for the effective administration of this chapter. Information thus obtained shall not be published or open to public inspection,  other than to public employees in the performance of their duties or to an agent of the department designated as such in writing for the purpose of accomplishing certain of the department's functions,  in any manner revealing the employing unit's identity,  except that a claimant at a hearing before an appeal tribunal,  the appeals board or the department shall be supplied with the information from the records to the extent necessary for the proper presentation of his claim and the employer shall be furnished a complete copy of the case record on request.
B. The department may request the comptroller of the currency of the United States to make an examination of the correctness of any return or report of a national banking association rendered pursuant to this chapter and may in connection with such request transmit the report or return to the comptroller of the currency of the United States as provided in section 3305 of the federal internal revenue code.
C. An employee or an agent of the department who violates any provision of this section is guilty of a class 3 misdemeanor.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-722.02 - Employer request; employee disclosure; violation; classification; requirements

23-722.02.
Employer request;  employee disclosure;  violation;  classification;  requirements
A. After an employee is hired,  is rehired or returns from an unpaid leave of absence,  the employer shall request that the employee disclose whether the employee is subject to a wage assignment order to provide child support.
B. The employer shall not discriminate against,  refuse to hire,  discharge or otherwise discipline an employee who discloses an obligation to pay child support.
C. The obligor or person ordered to pay child support shall provide a copy of the order of assignment to the obligor's or person's present or future employer. An obligor or person who is ordered to pay child support and who fails to comply with this subsection is guilty of a class 3 misdemeanor.
D. If an obligor has multiple orders,  the obligor shall provide the employer with a copy of each order.
E. On the disclosure of an obligation to pay child support along with a copy of the order,  the employer shall begin withholding the support payments according to the terms of the order. If the disclosure is to a secondary employer,  that employer shall not begin withholding support payments.
F. The director may adopt rules to implement and administer this section.
G. Nothing in this section shall be construed to allow the department to impose penalties for failing to comply with this section's requirements.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-722.03 - Memorandum of understanding; retention; use; definition

23-722.03.
Memorandum of understanding;  retention;  use;  definition
A. The department shall enter into a memorandum of understanding with the office of economic opportunity to establish workforce data stewardship pursuant to section 41-5403 to support the evaluation of workforce and education programs and the development of labor market information.
B. The department of economic security,  the department of education and the office of economic opportunity shall notify all applicants of and participants in workforce innovation and opportunity act (P.L. 113-128;  128 Stat. 1425) programs for which this state has reporting,  monitoring or evaluation responsibilities that information obtained on application and during participation may be used to evaluate program effectiveness and to conduct research of the labor market.
C. All workforce evaluation system research products produced with the use of unemployment insurance information must be submitted to the office of economic opportunity for archival purposes. Research products that do not contain personally identifiable information must be made available to the public,  and the secretary of state shall hold this information for long-term retention.
D. For the purposes of this section,  " research products"  means the statistical analyses and reports that are produced by state entities with the use of unemployment insurance information pursuant to section 23-722.04
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-723 - Penalties for failure to file timely or complete contribution and wage reports

23-723.
Penalties for failure to file timely or complete contribution and wage reports
A. An employing unit which fails to file on or before the due date prescribed by department regulation a quarterly contribution and wage report required by the department in the administration of this chapter,  shall pay to the department for each such delinquent report,  subject to waiver for good cause shown,  a penalty of one-tenth of one per cent of the total wages paid during the quarter,  but not less than thirty-five dollars,  nor more than two hundred dollars.
B. Amounts collected as penalties under the provisions of this section shall be deposited by the department in the special administration fund.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-726 - Contributions; voluntary payment

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.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-729 - Change from the standard contribution rate

23-729.
Change from the standard contribution rate
If an employer's account has been chargeable with benefits throughout the twelve consecutive calendar month period ending on June 30 of the preceding calendar year,  the employer shall have a rate computed in accordance with section 23-730. If the employer's account has not been chargeable with benefits for that twelve month period,  the employer shall pay contributions at the reduced rate of two per cent.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-731 - Classification of employers by benefit experience to determine contribution rates; rate when report unavailable

23-731.
Classification of employers by benefit experience to determine contribution rates;  rate when report unavailable
The commission,  for each calendar year,  shall classify employers in accordance with their actual experience in the payment of contributions and with respect to benefits charged against their accounts,  with a view to fixing such contribution rates as will reflect the benefit experience. Each employer's rate for a calendar year shall be determined on the basis of the employer's record as of July 1 of the preceding calendar year. If as of the date the classification of employers is made the commission finds an employing unit has failed to file any report required in connection therewith or has filed a report which the commission finds incorrect or insufficient,  the commission shall make an estimate of the information required from the employing unit on the basis of the best evidence reasonably available to it at the time and shall notify the employing unit by mail addressed to its last known address. Unless the employing unit files the report or a corrected or sufficient report as the case may be within fifteen days after mailing the notice,  the commission shall compute such employing unit's rate of contributions on the basis of such estimates,  and the rate as so determined shall be subject to increase but not to reduction on the basis of subsequently ascertained information.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-732 - Annual notice to employer of contribution rate; procedure for review and redetermination; quarterly notification; notification by electronic means

23-732.
Annual notice to employer of contribution rate;  procedure for review and redetermination;  quarterly notification;  notification by electronic means
A. The department shall promptly notify each employer of the employer's rate of contributions as determined for any calendar year. The determination shall become conclusive and binding on the employer unless,  within fifteen days after the mailing of notice of the determination to the employer's last known address or in the absence of mailing,  within fifteen days after delivery of the notice,  the employer files an application for review and redetermination,  setting forth the employer's reasons for application for review and redetermination. The department shall reconsider the rate,  but no employer shall in any proceeding involving the employer's rate of contributions or contribution liability contest the chargeability to the employer's account of any benefits paid in accordance with a determination,  redetermination or decision pursuant to section 23-773,  and determined to be chargeable to the employer's account pursuant to section 23-727,  except on the ground that the services on the basis of which the benefits were found to be chargeable did not constitute services performed in employment for the employer and only in the event that the employer was not a party to the determination,  redetermination or decision or to any other proceedings under this chapter in which the character of the services was determined. The employer shall be promptly notified of the department's denial of the employer's application,  or of the department's redetermination,  both of which shall become final unless within fifteen days after mailing or delivery of notification an appeal is filed with the appeals board.
B. The department may give quarterly notification to employers of benefits paid and chargeable to their accounts or of the status of such accounts,  and such notification,  in the absence of an application for redetermination filed within fifteen days after mailing,  shall become conclusive and binding on the employer for all purposes. A redetermination or denial of an application by the department shall become final unless within fifteen days after mailing or delivery of the redetermination or denial an appeal is filed with the appeals board. The redeterminations may be introduced in any subsequent administrative or judicial proceedings involving the determination of the rate of contributions of any employer for any calendar year.
C. A notice under this section may be delivered by electronic means if the party being notified consents in writing to notification by electronic means. Notification by electronic means is deemed complete on transmission.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-735 - Requiring or accepting payments from wages to finance employer's contribution; waiver of rights of employee; violation; classification

23-735.
Requiring or accepting payments from wages to finance employer's contribution;  waiver of rights of employee;  violation;  classification
A. No employer shall directly or indirectly make,  require or accept a deduction from wages to finance the employer's contributions or payments in lieu of contributions required from him,  or require or accept a waiver of any right under this chapter by any individual in his employ.
B. An employer or officer or agent of an employer who violates any provision of this section is guilty of a class 2 misdemeanor.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-736 - Interest on past due contributions; deposit of interest

23-736.
Interest on past due contributions;  deposit of interest
A. If contributions are not paid on the date due and payable as prescribed by the commission,  the whole or part thereafter remaining unpaid shall bear interest at the rate of one per cent per month,  or fraction thereof,  from and after the due date until payment is received by the commission,  subject to waiver for good cause shown. The date as of which payment of contributions,  if mailed,  is deemed to have been received may be determined by such regulations as the commission may prescribe.
B. Interest collected pursuant to this section and section 23-723 shall be deposited in the special administration fund.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-737 - Collection of contributions or interest; precedence of action

23-737.
Collection of contributions or interest;  precedence of action
A. If a contribution,  payment in lieu of a contribution,  penalty or interest imposed under this chapter is not paid when due,  these amounts may be collected by levy pursuant to section 23-752 or by civil action in the name of the department,  and the employer adjudged in default shall pay the court costs.
B. Actions brought under this section shall be heard by the court at the earliest possible date and shall have precedence over other civil actions,  except petitions for judicial review under this chapter,  and cases arising under chapter 6 of this title.
C. After judgment is entered pursuant to this article against the state,  a city,  town,  county,  school district or other political subdivision or an instrumentality,  agency,  board or commission thereof,  or any combination of the foregoing,  the department shall notify the employer that judgment has been entered. Within thirty days of the date of notice the treasurer or other appropriate officer of the employer charged with the receipt,  custody,  and disbursements of its monies or funds shall,  without issuance of execution or garnishment or other legal action,  remit to the department all contributions,  payments in lieu of contributions,  interest and penalties in judgment. If within the thirty-day period satisfaction of judgment is not obtained,  the department shall petition for and the superior court may grant an order compelling payment of the amounts in judgment by the governing body of the employer against which judgment has been entered.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-737.02 - Recovery of collection costs; fee for bad checks

23-737.02.
Recovery of collection costs;  fee for bad checks
A. A debtor who fails to pay any contributions,  payments in lieu of contributions,  penalties,  interest or fees imposed under this chapter is liable for all costs and expenses incurred by the department to collect these amounts. The department may collect these costs and expenses at the time of collecting the delinquent contributions,  payments in lieu of contributions,  penalties,  interest and fees.
B. The department may charge and collect a fee of twenty-five dollars from any person who offers a check,  draft,  negotiable order of withdrawal or similar instrument drawn on a bank or other depository institution in full or partial payment of an amount due under this chapter if the instrument is not paid or is dishonored by the institution. The department may waive the fee if the person shows good cause for the nonpayment or dishonor of the instrument.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-738 - Delinquency assessments; interest and penalties; petition for reassessment

23-738.
Delinquency assessments;  interest and penalties;  petition for reassessment
A. If an employer neglects or refuses to make a return as required by this chapter,  the department shall make an estimate based on information in the department's possession of the amount of contributions due from the employer for the period for which the employer failed to make a return,  and shall assess the estimated amount against the delinquent employer. The department shall add to the delinquency assessment made under this section the penalty provided in section 23-723 and interest as prescribed by section 23-736. If the neglect or refusal to file a return is due to fraud or an intent to evade payment of contributions,  there shall be added to the amount due a penalty equal to twenty-five percent thereof. The department shall promptly notify the delinquent employer of any estimate.
B. An employer against whom any delinquency assessment is made may petition for reassessment within thirty days after written notice of the assessment is served personally or sent by certified mail to the employer's last known address. If the petition for reassessment is not filed within thirty days the amount of the assessment shall become final and the lien imposed by section 23-745 attaches.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-738.01 - Deficiency assessment; petition for reassessment

23-738.01.
Deficiency assessment;  petition for reassessment
A. If the department finds through its audit or claims-taking procedures that the return filed by an employer is deficient,  the department may compute the amount required to be paid on the basis of any information in the department's possession and make an assessment of the amount of the deficiency. The department shall add to the deficiency assessment made under this section,  subject to waiver for good cause shown,  a penalty of one-tenth of one percent of the difference between the wages paid during the quarter and the wages reported during the quarter,  but not more than two hundred dollars and interest as prescribed by section 23-736. If the deficiency is due to fraud or an intent to evade payment of contributions,  the department shall add to the amount due a penalty equal to twenty-five percent of the amount due. The department shall promptly notify the employer of any deficiency.
B. An employer against whom a deficiency assessment is made may petition for reassessment within thirty days after written notice of the assessment is served personally or sent by certified mail to the employer's last known address. If the petition for reassessment is not filed within thirty days,  the amount of the assessment becomes final and the lien imposed by section 23-745 attaches.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-739 - Jeopardy assessment; petition for reassessment

23-739.
Jeopardy assessment;  petition for reassessment
A. Notwithstanding sections 23-738 and 23-738.01,  if the department believes the collection of a contribution,  payment in lieu of contributions,  interest or penalties will be jeopardized by delay,  it may,  whether or not the time prescribed for making reports and paying the amounts has expired,  make a jeopardy assessment of such amount,  noting that fact upon the assessment,  and the amount thereof shall be immediately due and payable. The department shall add to the assessment made under this section any applicable penalty provided in section 23-723 and interest as prescribed by section 23-736.
B. An employer against whom a jeopardy assessment is made may petition for reassessment by filing a petition with the department not more than ten days after written notice of the assessment is served personally or sent by certified mail to the employer's last known address,  together with payment of the amount assessed,  or by depositing at the same time such security as the department deems necessary to insure compliance with the provisions of this chapter. The security may be sold by the department in accordance with rules and regulations adopted by it. If the petition for reassessment is not filed within ten days,  the amount of the assessment is final and the lien imposed by section 23-745 attaches.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-740 - Procedure on petition for reassessment

23-740.
Procedure on petition for reassessment
If a timely petition for reassessment is filed and after any decision on the issue of liability arising under section 23-724 affecting the assessment has become final,  the department shall reconsider the assessment and render a decision. The department may increase or decrease the amount of any assessment under review. The decision of the department becomes final with respect to the employer and the lien imposed by section 23-745 attaches unless within fifteen days after written notice is served personally or sent by certified mail to the employer's last known address the employer files with the department a written request for review by the appeals board with payment of the amount assessed.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-741 - Payment of amounts in dispute

23-741.
Payment of amounts in dispute
Notwithstanding section 23-742,  the department shall refund any payment of contributions,  payment in lieu of contributions,  interest or penalties subsequently determined not due as a result of an appeal to the notice issued by the department pursuant to section 23-724,  23-732,  23-733,  23-738,  23-738.01,  23-739,  23-740 or 23-750.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-742 - Adjustment or refund of contribution; limitation

23-742.
Adjustment or refund of contribution;  limitation
A. Not later than three years after the date on which any contribution or interest on a contribution becomes due,  an employer who has paid the contribution or interest may apply for an adjustment of the contribution or interest in connection with subsequent contribution payments,  or for a refund of the contribution or interest in the event the adjustment cannot be made. If the department finds the contribution or interest,  or any part of the contribution or interest,  was erroneously collected,  it shall allow the employer to make an adjustment,  without interest,  in connection with subsequent contribution payments,  or if the adjustment cannot be made the department shall refund the amount,  without interest,  from the fund into which payments were made. For like cause and within the same period,  the adjustment or refund may be made on the initiative of the department.
B. Any refund or adjustment of contributions erroneously paid shall be reduced by the sum of any benefit overpayments which are attributable to the wages on which contributions are to be refunded or adjusted,  except that a reduction shall not be made if it is shown to the satisfaction of the department that such contributions were required to be paid due to the fault,  mistake or omission of the department.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-743 - Limitations

23-743.
Limitations
A. Except as provided in subsections D and E of this section,  additional contributions,  payments in lieu of contributions,  interest or penalties shall not be determined by the department to be due after three years from the date the contributions,  payments in lieu of contributions,  interest or penalties became delinquent.
B. An employer's obligation for any contributions,  payments in lieu of contributions,  interest or penalties that are required to be collected by the department for any period are extinguished,  if not previously satisfied,  six years after the amounts were determined due unless one of the following circumstances applies:
1. The department has commenced civil action to collect the debt pursuant to section 23-737 or 23-737.01.
2. The taxpayer has agreed in writing to extend the time period before the time period expires.
3. An enforced collection has been stayed by the operation of federal or state law during the period. The period of limitations prescribed by this subsection is extended by the period of time that the department was stayed from engaging in enforced collections.
C. If a tax obligation is extinguished pursuant to subsection B of this section,  any related liens for those obligations are also extinguished.
D. In case of failure without good cause to file a return,  fraud or intent to evade any provision of this chapter,  additional contributions,  payments in lieu of contributions,  interest or penalties shall not be determined by the department to be due after six years from the date the contributions,  interest or penalties became delinquent.
E. Any amount of contributions,  interest or penalties for wages and periods that are assessed by the internal revenue service as subject to the federal unemployment tax act against which credit may be taken for contributions required to be paid into a state unemployment fund by employers subject to the federal law shall be determined by the department to be due regardless of the date the contributions,  payments in lieu of contributions,  interest or penalties became delinquent.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-744 - Priority of claim for contributions due upon insolvency proceedings

23-744.
Priority of claim for contributions due upon insolvency proceedings
A. In event of a distribution of an employer's assets pursuant to court order,  including receivership,  assignment for benefit of creditors,  adjudicated insolvency,  composition or similar proceeding,  contributions then or thereafter due shall be paid in full prior to all other claims except taxes and claims for wages of not more than two hundred fifty dollars to each claimant earned within six months prior to commencement of the proceeding. The existence of a condition of insolvency,  or the institution of a judicial proceeding for dissolution or distribution of assets,  shall cause the priority to attach without action on behalf of the commission.
B. In event of an employer's adjudication in bankruptcy,  judicially confirmed extension proposal or composition under the national bankruptcy act,  contributions then or thereafter due shall be entitled to such priority as is provided in that act for taxes due a state or the United States.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-745 - Lien for unpaid contributions, interest and penalties

23-745.
Lien for unpaid contributions,  interest and penalties
If any contributions,  payments in lieu of contributions,  interest or penalties which the department is required to collect are not paid,  the unpaid amounts are a lien from the date the amounts became due as determined by the department on all property and rights to property,  whether real or personal,  belonging to the employer or thereafter acquired by the employer.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-746 - Superiority of lien; notice

23-746.
Superiority of lien;  notice
A. The department may perfect a lien no earlier than fifteen days after the date on which contributions,  payments in lieu of contributions,  interest or penalties are due.
B. The lien imposed by section 23-745 may be perfected by the department against the employer's real property located in any county by recording a notice of lien,  in the form prescribed by subsection E of this section,  in the office of the county recorder.
C. The lien imposed by section 23-745 may be perfected by the department against the employer's personal property or rights to personal property located within this state by recording a notice of lien,  in the form prescribed by subsection E of this section,  in the office of the secretary of state.
D. The lien imposed by section 23-745 with accruing interest,  created or perfected in the manner provided by this section,  is superior to all other liens and encumbrances perfected after the date the lien arose under the provisions of section 23-745.
E. A notice of lien recorded under this section shall specify all of the following:
1. The amount of contributions,  payments in lieu of contributions,  interest and penalties due.
2. The periods for which such amounts are due.
3. The name and last known address of the employer liable for such amounts.
A copy of the notice shall be mailed to the employer's last known address.
F. On request,  the department shall provide a disclaimer of lien within three working days after the receipt of information which establishes to the satisfaction of the department that the person identified is not the debtor against whom such lien has been filed.
G. If the department fails to comply with the provisions of subsection F of this section the person incorrectly identified as the debtor may bring a civil action to compel the department to provide the disclaimer of lien. The department shall be liable for all fees and other expenses of the person bringing the action against the department pursuant to section 12-348.