reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-746.01 - Release or subordination of lien

23-746.01.
Release or subordination of lien
A. If a lien established by section 23-745 has been satisfied and a notice of the lien was recorded by the department pursuant to section 23-746,  the department shall issue a release of the lien to the person against whom the lien was claimed. The department shall record the lien release in any county where the original lien was recorded and in the office of the secretary of state,  if applicable.
B. At any time,  the department may release all or any portion of the property subject to the lien from the lien or subordinate the lien to other liens if the department determines that either:
1. The taxes are sufficiently secured by a lien on other property of the taxpayer.
2. The release or subordination of the lien will not endanger or jeopardize the collection of the taxes.
C. At the department's discretion and at any time,  the department may withdraw a notice of lien that was recorded pursuant to this article if the department determines that any of the following conditions applies:
1. The department's interests are best served by withdrawing the notice.
2. Filing the lien was premature or otherwise in violation of the department's administrative procedures.
3. Withdrawing the notice will facilitate collecting the outstanding amount of taxes,  interest and penalties.
4. The taxpayer has entered into an installment payment agreement unless the agreement provides otherwise.
D. If a claim for contributions or payments in lieu of contributions has been compromised pursuant to section 23-642,  the department is not required to record a release of the lien under this section but on the taxpayer's written request the department shall provide a certificate of release to the taxpayer.
E. If a tax obligation has been extinguished pursuant to section 23-743,  the lien for the extinguished tax is also extinguished. The department is not required to record a release of the lien under this section but on the taxpayer's written request the department shall provide a certificate of release to the taxpayer.
F. A certificate by the department to the effect that any property has been released from the lien or that the lien has been subordinated to other liens is conclusive evidence that the property has been released or that the lien has been subordinated as provided in the certificate.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-747 - Release of lien; bond; foreclosure and judgment against surety

23-747.
Release of lien;  bond;  foreclosure and judgment against surety
A. The employer may cause his property to be released from the lien provided by sections 23-745 and 23-746,  by filing with the commission a bond in double the amount claimed in the lien,  executed by a surety licensed to do business in the state,  running to the commission and conditioned for the payment of all contributions,  interest,  penalties,  damages,  costs,  charges and disbursements that may be recovered by the commission against the employer or that may be found to be a lien upon his property. Upon filing the bond the commission shall execute and deliver to the employer a release of the lien,  but the release shall not operate in any manner to satisfy the indebtedness secured by the lien.
B. If the commission establishes the validity of its lien by foreclosure action it shall be entitled to judgment against the surety on the bond.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-748 - Effect upon lien of transfer of assets by delinquent

23-748.
Effect upon lien of transfer of assets by delinquent
The transfer,  through sale,  exchange or otherwise,  of a major portion of the assets of a delinquent employer shall not defeat or impair the lien in favor of the commission,  and the person acquiring the assets shall be liable for payment of all delinquent contributions,  interest or penalties owed by his predecessor in interest. In an action involving title to real or personal property against which the commission has or may claim a lien,  the commission shall be made a party.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-749 - Failure to make contributions or payments, furnish reports or produce or permit inspection of records; classification

23-749.
Failure to make contributions or payments,  furnish reports or produce or permit inspection of records;  classification
Any employing unit or any officer or agent of an employing unit or any other person who knowingly fails or refuses to make any contribution or other payment as required by this chapter or to furnish any reports required by this chapter or to produce or permit the inspection or copying of records as required by this chapter is guilty of a class 3 misdemeanor unless another classification is specifically prescribed in this chapter,  and each day of such failure or refusal shall constitute a separate offense.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-751 - Authorizing certain state agencies and institutions of higher learning to elect to make payments in lieu of contributions

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.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-754 - Production of books

23-754.
Production of books
If a levy has been made or is about to be made on property,  or a right to property,  any person having custody or control of books or records containing evidence or statements relating to the property or a right to the property subject to levy,  on demand of the department,  shall exhibit the books or records to the department.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-756 - Notice and sale of seized property

23-756.
Notice and sale of seized property
A. Except as otherwise provided in this section,  the notice of sale and sale of property seized by the department under this article shall be conducted in the manner and the time provided in title 12,  chapter 9,  article 7,  relating to the sale of property under execution.
B. Real property may be redeemed in the manner provided by title 12,  chapter 8,  article 11.
C. The department shall notify the debtor of the date,  time and location of the sale of his property or right to property with a description of the property or right to property to be sold. The notice shall be given in person,  left at the dwelling or usual place of business of the debtor or sent by first class mail to the debtor's last known address,  not less than ten days before the day of the sale. If the property or right to property is perishable,  the department shall give notice of the sale to the debtor in the manner and within the time limits which are reasonable considering the character and condition of the property.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-757 - Authority to release levy and return property

23-757.
Authority to release levy and return property
A. The department may release the levy on all or a part of the property or rights to property levied on if the department determines that this action will facilitate the collection of the liability. The release shall not operate to prevent any subsequent levy.
B. If the department determines that property has been wrongfully levied on,  the department may return:
1. The specific property levied on.
2. An amount of money equal to the amount of money levied on.
3. An amount of money equal to the amount of money received by the department from a sale of the property.
C. Property may be returned at any time. An amount equal to the amount of money levied on or received from the sale may be returned at any time before the expiration of nine months after the date of the levy.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-761 - Definitions

23-761.
Definitions
In this article,  unless the context otherwise requires:
1. " Affected group"  means two or more employees designated by the employer to participate in a shared work plan.
2. " Approved shared work plan"  or " approved plan"  means an employer's shared work plan which meets the requirements of section 23-762 and which the department approves in writing.
3. " Normal weekly hours of work"  means the number of hours in a week that the employee normally would work for the shared work employer or forty hours,  whichever is less.
4. " Shared work benefits"  means benefits,  including benefits payable to federal civilian employees and to ex-servicemen pursuant to 5 United States Code,  chapter 85,  payable to an individual under this article for weeks of reduced work under an approved shared work plan.
5. " Shared work employer"  means an employer with a shared work plan in effect. An individual who or an employing unit which succeeds to or acquires,  pursuant to section 23-733,  an organization,  trade or business with a shared work plan in effect automatically becomes a shared work employer and adopts such plan,  if such individual or employing unit certifies to shared work benefits under the previously approved plan.
6. " Shared work plan"  or " plan"  means an employer's voluntary written plan for reducing unemployment under which a specified group of employees shares the work remaining after their normal weekly hours of work are reduced.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-763 - Shared work benefits; eligibility; requirements

23-763.
Shared work benefits;  eligibility;  requirements
A. An individual is eligible to receive shared work benefits with respect to any week only if,  in addition to meeting the requirements of article 6 of this chapter as modified by subsection E of this section,  the department finds that during the week:
1. The individual is employed as a member of an affected group in an approved plan that was approved before the week and is in effect for the week.
2. The individual's normal weekly hours of work were reduced at least ten per cent but not more than forty per cent.
3. The individual met the requirements of section 23-771,  subsection A,  paragraphs 3 and 4.
B. Eligible individuals may participate in training to enhance job skills,  including employer sponsored training or worker training funded under the workforce investment act of 1998,  if the training is approved by the department.
C. The department shall not pay an individual shared work benefits for more than twenty-six weeks in a benefit year,  except that this limitation does not apply to a week if for the period consisting of the week and the immediately preceding twelve weeks the rate,  not seasonally adjusted,  of insured unemployment in this state is equal to or greater than four per cent.
D. The total amount of regular benefits and shared work benefits that the department pays to an individual for weeks in the individual's benefit year shall not exceed the total for the benefit year as provided in section 23-780.
E. Notwithstanding section 23-621 or any other provision of this chapter,  for purposes of this article an individual is unemployed in any week for which compensation is payable to the individual,  as an employee in an affected group,  for less than the individual's normal weekly hours of work in accordance with an approved plan in effect for the week.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-764 - Amount of benefits

23-764.
Amount of benefits
The department shall pay an individual eligible for shared work benefits with respect to any week a shared work benefit that is a proportionate amount as provided in this section of the employee's weekly benefit amount as provided in section 23-780. The department shall pay a shared work weekly benefit that is an amount directly proportionate to the ratio of the number of normal weekly hours of work for which the employer would not compensate the employee to the employee's normal weekly hours of work unless the employer compensates the employee on a piecework basis,  in which case the department shall pay an amount directly proportionate to the ratio of the normal number of weekly pieces worked for which the employer would not compensate the employee to the employee's normal number of weekly pieces worked. If the amount is not an even multiple of one dollar,  the department shall round it to the nearest dollar,  and the department shall round an even one-half dollar to the next higher multiple of one dollar. Except as provided in section 23-791,  the department shall not reduce the amount for compensation payable for the week. The provisions of section 23-789 which require the department to deduct and withhold certain amounts payable to an individual who is liable for child support obligations apply to this article.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-771.01 - Approved training; definitions

23-771.01.
Approved training;  definitions
A. Notwithstanding any other provision of this chapter,  no otherwise eligible individual shall be denied benefits for any week:
1. Because he is in training approved by the secretary of labor under section 236 of the trade act of 1974,  as amended,  or because of leaving work which is not suitable employment to enter such training.
2. Because he is in training with the approval of the department,  nor
3. Because of the application to any such week of such training of any provision of this chapter relating to availability for work,  active search for work,  or refusal to apply for or accept work.
B. No payment of benefits under this chapter made possible under this section shall be made to any individual for any week,  or part of any week,  with respect to which he is entitled to receive any training allowance under any public training or retraining program if such training allowance equals or exceeds the benefits to which the individual would otherwise be entitled. If the training allowance is less than the benefits to which the individual would otherwise be entitled,  his benefits shall be computed in accordance with section 23-779,  subsection C,  treating the training allowance in the same manner as wages,  and benefits shall be paid accordingly.
C. In this section,  unless the context otherwise requires,  " suitable employment"  means,  with respect to an individual,  work which is of a substantially equal or higher skill level than the individual's past adversely affected employment and for which the wages equal or exceed eighty per cent of the individual's average weekly wage. " Adversely affected employment"  and " average weekly wage"  have the meanings prescribed by section 247 of the trade act of 1974,  as amended.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-771.02 - Training program

23-771.02.
Training program
A. The department shall establish a training program to provide a structured,  supervised training opportunity to individuals through employers that volunteer to participate in the program. The training program may be a department-approved or a United States department of labor-approved apprenticeship program. The program may offer compensated and noncompensated training opportunities to individuals participating in the program. An individual in the program shall be at least eighteen years of age and shall register with the department.
B. Individuals may participate in the program on a voluntary basis. Individuals who participate in the program and who are not receiving compensation may continue to receive unemployment compensation benefits,  if eligible,  pursuant to section 23-771.01,  subsection A,  paragraph 2.
C. An employer that participates in the program must:
1. Have employees in this state.
2. Have at least one full-time employment position available in this state.
3. Provide training opportunities that benefit an individual who participates in the program and notify the department when the employer offers an individual a training opportunity under the program.
4. Sign a written agreement with each individual who participates in the program that sets forth the terms of the training.
5. Agree that the employer's current employees will not be displaced or lose any promotion rights due to an individual's participation in the program.
6. Provide any additional information that relates to the job training that the department requests.
D. An individual who participates in the program must:
1. Be currently receiving or be eligible to receive unemployment compensation benefits,  pursuant to section 23-771.01,  subsection A,  paragraph 2.
2. Be willing to develop new skills or work experience.
3. Continue to seek work unless otherwise exempt,  pursuant to section 23-771.01,  subsection A,  paragraph 2.
4. Certify to the department that the individual understands that participating in the program does not guarantee the individual any future employment or expectations of being hired by the employer.
5. Attend a mandatory program orientation that the department conducts.
6. Provide any information that the department requests.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-772 - Claims for benefits; initial claim filing notice to employer; contents of notice; continued claim notice to employer; posting printed statements dealing with claims

23-772.
Claims for benefits;  initial claim filing notice to employer;  contents of notice;  continued claim notice to employer;  posting printed statements dealing with claims
A. Claims for benefits shall be made in accordance with such regulations as the department prescribes. The department shall require an individual claiming benefits to provide information and documents on which the claim is based at the time of filing the claim.
B. When an initial claim for benefits is filed,  the department shall promptly notify the claimant's most recent employing unit or employer of the claim filing. The notice shall:
1. Contain the claimant's stated reason for the claimant's separation from employment.
2. State that the employer may protest payment to the claimant based on any available statutory grounds by returning the protest not later than ten business days after the date of the notice.
C. Unless previously notified,  all base-period employers will be sent a notice at the time the claimant files a payable continued claim for benefits during a period of unemployment.
D. Each employer shall post and maintain printed statements dealing with claims for benefits in places readily accessible to individuals in the employer's service,  and shall make available to each individual at the time the individual becomes unemployed a printed statement dealing with claims for benefits. Printed statements shall be supplied by the department to each employer without cost.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-774 - Documentation of benefit eligibility

23-774.
Documentation of benefit eligibility
A. The department shall require an individual who files a claim for benefits to provide documentation or information sufficient for the department to determine the individual's eligibility for benefits. If an individual who files a claim for benefits has the ability to produce documents or information and fails to produce the documents or information,  the department may find the individual's claim for unemployment benefits invalid until the documents or information are produced.
B. On request by the department,  an employer shall provide relevant documentation to the department to allow the department to determine the individual's eligibility for benefits.
C. If an employer provides documentation that an individual either voluntarily resigned from employment or abandoned the individual's employment,  the burden of providing documentation to determine an individual's eligibility for benefits shifts to the individual.
D. Documentation from an employer to show the individual's voluntary resignation or abandonment of employment may include written or verbal statements from the employer detailing the individual's circumstances for leaving employment. Supporting documentation of:
1. A voluntary resignation may include an employer's attestation of the individual's verbal resignation and that work was available for the individual,  if the individual did not provide a written resignation.
2. Job abandonment may include an attestation from the employer that the individual failed to report for assigned work and that work was available for the individual.
E. Notwithstanding this section,  the department shall make reasonable efforts to obtain the information necessary to determine the eligibility of the individual.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-776 - Disqualification from benefits for failure to accept suitable work or actively seek work; exceptions

23-776.
Disqualification from benefits for failure to accept suitable work or actively seek work;  exceptions
A. An individual shall be disqualified for benefits if the department finds the individual has failed without cause either to apply for available,  suitable work,  when so directed by the employment office or the department,  to actively engage in seeking work,  to accept suitable work when offered or to return to the individual's customary self-employment when so directed by the department. The disqualification shall begin with the week in which the failure occurred and shall continue for the duration of the individual's unemployment and until the individual has earned wages in an amount equivalent to eight times the individual's weekly benefit amount otherwise payable.
B. In determining whether or not work is suitable for an individual:
1. During the first four weeks of a benefit period,  the department shall consider the degree of risk involved to the individual's health,  safety and morals,  the individual's physical fitness and prior training,  the individual's experience and prior earnings,  the individual's length of unemployment and prospects for securing local work in the individual's customary occupation and the distance of the available work from the individual's residence.
2. After the first four weeks of a benefit period,  the department shall consider any employment offer that pays one hundred twenty percent of the individual's weekly benefit amount to be suitable work.
C. Notwithstanding any other provisions of this chapter,  work shall not be deemed suitable and benefits shall not be denied under this chapter to an otherwise eligible individual for refusing to accept new work under any of the following conditions:
1. The position offered is vacant due directly to a strike,  lockout or other labor dispute.
2. The wages,  hours or other conditions of the work offered are substantially less favorable to the individual than those prevailing for similar work in the locality.
3. As a condition of being employed the individual would be required to join a company union or to resign from or refrain from joining a bona fide labor organization.
D. An individual is considered to have refused an offer of suitable work under subsection A of this section if an offer of work is withdrawn by an employer after an individual either:
1. Tests positive for drugs after a drug test given pursuant to chapter 2,  article 14 of this title by or on behalf of a prospective employer as a condition of an offer of employment.
2. Refuses,  without good cause,  to submit to a drug test that is required by a prospective employer as a condition of an offer of employment.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-777 - Disqualification from benefits for unemployment resulting from labor dispute; exceptions; effect on contribution rate

23-777.
Disqualification from benefits for unemployment resulting from labor dispute;  exceptions;  effect on contribution rate
A. An individual shall be disqualified for benefits for any week with respect to which the commission finds that his total or partial unemployment is due to a labor dispute,  strike or lockout which exists at the factory,  establishment or other premises at which he is or was last employed. This provision shall not apply if it is shown to the satisfaction of the commission that the individual is not participating in,  financing or directly interested in the labor dispute,  strike or lockout or that he does not belong to a grade or class of workers of which,  immediately before the commencement of the labor dispute,  strike or lockout,  there were members employed at the premises at which the labor dispute,  strike or lockout occurs,  any of whom are participating in or financing or directly interested in the dispute,  strike or lockout. In the case of separate branches of work commonly conducted as separate businesses in separate premises,  each department shall,  for the purposes of this section,  be deemed to be a separate factory,  establishment or other premises.
B. If the commission,  upon investigation,  finds that the dispute,  strike or lockout is caused by the failure or refusal of an employer to conform to the provisions of an agreement or contract between employer and employee,  or a law of this state or of the United States pertaining to hours,  wages or other conditions of work,  such dispute,  strike or lockout shall not render the workers ineligible for benefits.
C. Benefits paid to an individual as a result of total or partial unemployment due to a labor dispute,  strike or lockout shall not be used as a factor in determining the contribution rate of employers of such individual prior to the commencement of the labor dispute,  strike or lockout. Where an individual's unemployment subsequent to the termination of a labor dispute,  strike or lockout is a result of the labor dispute,  strike or lockout,  including replacement of former employees by the employer as a legitimate tactic of or response to the labor dispute,  strike or lockout,  benefits paid to the individual shall not be charged to the account or used as a factor in determining the contribution rate of any base-period employer.
D. " Labor dispute"  as used in this section has its ordinary meaning. The existence of a labor dispute does not depend on the existence of a strike,  lockout or any other stoppage of work,  nor does there have to be any actual unemployment or imminent threat of unemployment or any particular number of individuals involved,  before a labor dispute exists.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-778 - Disqualification from benefits for fraud

23-778.
Disqualification from benefits for fraud
Any person who,  within the twenty-four calendar months immediately preceding a week in which he files a valid claim for benefits,  has made a false statement or representation of a material fact knowing it to be false,  or knowingly failed to disclose a material fact with intent to obtain benefits under this chapter,  shall be disqualified for the week for which the claim was filed and for not more than the fifty-one weeks immediately following such week as determined by the commission according to the circumstances in each case.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-779 - Amount of benefits

23-779.
Amount of benefits
A. The weekly benefit amount of an individual shall be an amount equal to 1/25 of the person's total wages for insured work paid during that quarter of the person's base period in which such total wages were highest,  but if:
1. From and after June 30,  2004 and before July 1,  2022,  this amount is more than $240,  the weekly benefit amount shall be $240.
2. From and after June 30,  2022,  this amount is more than $320,  the weekly benefit amount shall be $320.
B. If the weekly benefit amount is less than the maximum weekly benefit prescribed in subsection A of this section and is not a multiple of $1,  the amount shall be rounded to the nearest dollar,  with an even one-half dollar being rounded to the next higher multiple of $1. An individual's benefit amount shall not be redetermined during the person's benefit year because of a new maximum or minimum weekly benefit amount becoming effective during the person's benefit year.
C. Each eligible individual who is unemployed with respect to any week shall be paid with respect to that week a benefit in an amount equal to the individual's weekly benefit amount less that part of the wages,  if any,  payable to the individual with respect to that week that is in excess of $30 through June 30,  2022 and from and after June 30,  2022 that is in excess of $160. The benefit,  if not a multiple of $1,  shall be rounded to the nearest dollar,  with an even one-half dollar being rounded to the next higher multiple of $1.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-780 - Duration and amount of benefits; definition

23-780.
Duration and amount of benefits;  definition
A. An otherwise eligible individual is entitled during a benefit year to a total amount of benefits equal to:
1. Twenty-six times the individual's weekly benefit amount if the unemployment rate in the prior calendar quarter is five percent or more.
2. Twenty-four times the individual's weekly benefit amount if the unemployment rate in the prior calendar quarter is less than five percent.
B. Notwithstanding subsection A of this section,  an individual may not receive more than one-third of the individual's base period earnings in a benefit year.
C. For the purposes of this section,  " unemployment rate in the prior calendar quarter"  means the average of the seasonally adjusted unemployment rates for the three months of the most recently published calendar year quarter as published by the office of economic opportunity.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-781 - Denial of benefits to certain athletes and aliens

23-781.
Denial of benefits to certain athletes and aliens
A. Benefits based on services,  substantially all of which consist of participating in sports or athletic events or training or preparing to so participate,  shall not be paid to an individual for any week of unemployment which begins during the period between two successive sport seasons,  or similar periods,  if the individual performed such services in the first of such seasons or similar periods and there is a reasonable assurance that such individual will perform such services in the later of such seasons or similar periods.
B. Benefits shall not be payable for weeks of unemployment beginning on and after January 1,  1978,  on the basis of services performed by an alien unless such alien is an individual who was lawfully admitted for permanent residence at the time such services were performed,  was lawfully present for purposes of performing such services,  or was permanently residing in the United States under color of law at the time such services were performed (including an alien who was lawfully present in the United States as a result of the application of the provisions of section 203(a)(7) or section 212(d)(5) of the immigration and nationality act). Any data or information required of individuals applying for benefits to determine whether benefits are not payable to them because of their alien status shall be uniformly required from all applicants for benefits. In the case of an individual whose application for benefits would otherwise be approved,  no determination that benefits to such individual are not payable because of his alien status shall be made except upon a preponderance of the evidence.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-783 - Assignment or pledge of benefits void; exemption from attachment or execution; waiver of exemption void

23-783.
Assignment or pledge of benefits void;  exemption from attachment or execution;  waiver of exemption void
A. No assignment,  pledge or encumbrance of the right to benefits which are or may become due or payable under this chapter shall be valid,  and the rights to benefits shall be exempt from levy,  execution,  attachment or any other remedy provided for the collection of debts. Benefits received by an individual,  as long as they are not commingled with other funds of the recipient,  shall be exempt from any remedy for the collection of all debts except debts incurred for necessaries furnished to the individual or his or her spouse or dependents during the time when the individual was unemployed. No waiver of an exemption provided for in this section shall be valid.
B. This section does not apply to actions to recover child support obligations which are being enforced by the department pursuant to a plan under the child support enforcement act,  as amended,  which has been approved by the United States secretary of health and human services under part D of title IV of the social security act,  as amended.
C. This section does not apply to actions to recover overissuances of food stamp coupons pursuant to section 13(c)(3)(A) or (B) of the food stamp act of 1977.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-784 - Agreement for waiver of rights void

23-784.
Agreement for waiver of rights void
No agreement by an individual to waive,  release or commute his rights to benefits or any other rights under this chapter shall be valid,  except an agreement to satisfy child support obligations which is being enforced by the department pursuant to a plan under the child support enforcement act,  as amended,  which has been approved by the secretary of health and human services under part D of title IV of the social security act,  as amended,  or an agreement between the individual and the department specifying an amount to be withheld as repayment towards an uncollected overissuance of food stamp coupons.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-785 - False statement, misrepresentation or nondisclosure of material fact to obtain benefits; classification

23-785.
False statement,  misrepresentation or nondisclosure of material fact to obtain benefits;  classification
Any person who knowingly makes a false statement or representation believing it to be false or who knowingly fails to disclose a material fact in order to obtain or increase a benefit or other payment under this chapter either for himself or for another person,  or under an employment security law of another state,  the federal government or a foreign government,  is guilty of a class 6 felony. Each such false statement or representation or failure to disclose a material fact shall constitute a separate offense.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-786 - False statement, misrepresentation or nondisclosure of material fact to defraud claimant; classification

23-786.
False statement,  misrepresentation or nondisclosure of material fact to defraud claimant;  classification
Any employing unit or any officer or agent of an employing unit or any other person who knowingly makes a false statement or representation believing it to be false,  or who knowingly fails to disclose a material fact,  in order to defraud an individual by preventing or reducing the payment of benefits to the individual entitled thereto,  or in order to avoid becoming or remaining subject to this chapter or to avoid or reduce a contribution or other payment required from an employing unit under this chapter,  or under the employment security law of another state,  the federal government or a foreign government,  is guilty of a class 3 misdemeanor. Each such false statement or representation or failure to disclose a material fact shall constitute a separate offense.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-788 - Recovery of trade act overpayments

23-788.
Recovery of trade act overpayments
The department shall recover any overpayment made to an individual under the trade act of 1974,  as amended,  by deduction of the overpayment amount from any benefits payable to such individual under this chapter if required to do so by the secretary of labor,  except that no single deduction under this section shall exceed fifty per cent of the benefit amount otherwise payable.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-789.01 - Recovery of uncollected overissuance of food stamp coupons; definitions

23-789.01.
Recovery of uncollected overissuance of food stamp coupons;  definitions
A. At the time an individual files a new claim for unemployment compensation,  the department may require disclosure of whether or not the individual owes an uncollected overissuance of food stamp coupons and shall notify the state food stamp agency enforcing the obligation of any individual who discloses that the individual owes an uncollected overissuance of food stamp coupons and who is determined to be eligible for unemployment compensation.
B. The department may deduct and withhold from any unemployment compensation payable to an individual who owes an uncollected overissuance of food stamp coupons either:
1. The amount specified by the individual to the department to be deducted and withheld under this section.
2. The amount,  if any,  determined pursuant to an agreement submitted to the state food stamp agency under section 13(c)(3)(A) of the food stamp act of 1977.
3. Any amount otherwise required to be deducted and withheld from unemployment compensation pursuant to section 13(c)(3)(B) of the food stamp act of 1977.
C. Any amount deducted and withheld under this section shall be paid by the department to the appropriate state food stamp agency.
D. Any amount deducted and withheld under subsection B shall be treated for all purposes as if it were paid to the individual as unemployment compensation and paid by that individual to the state food stamp agency as repayment of the individual's uncollected overissuance.
E. This section applies only if arrangements have been made for reimbursement by the state food stamp agency for the administrative costs that are incurred by the department under this section and that are attributable to the repayment of uncollected overissuances to the state food stamp agency.
F. For purposes of this section:
1. " Uncollected overissuance of food stamp coupons"  has the same meaning prescribed in section 13(c)(1) of the food stamp act of 1977.
2. " Unemployment compensation"  means any compensation payable under this chapter including amounts payable by the department pursuant to an agreement under any federal law providing for compensation,  assistance or allowances with respect to unemployment.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-790 - Recovery on behalf of foreign agency of benefits paid through nondisclosure or misrepresentation of material fact

23-790.
Recovery on behalf of foreign agency of benefits paid through nondisclosure or misrepresentation of material fact
On request of an agency which administers an employment security law of another state or foreign government and which has found in accordance with the provisions of that law that a claimant is liable to repay benefits received under such law by reason of having knowingly made a false statement or misrepresentation of a material fact with respect to a claim taken in this state as an agent for such agency,  the commission may collect the amount of such benefits from the claimant to be refunded to the agency. In any case in which under this section a claimant is liable to repay any amount to the agency of another state or foreign government,  the amounts may be collected without interest by civil action in the name of the commission acting as agent for such agency,  but court costs shall be paid by the liable state.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-791 - Benefits reduced by pension payment; definition

23-791.
Benefits reduced by pension payment;  definition
A. Except as provided in subsections B and C,  the amount of benefits payable to an individual for any week that begins in a period with respect to which the individual is receiving or will receive a pension under a plan maintained or contributed to by a base-period employer of the individual shall be reduced by either:
1. The amount of the pension that is reasonably attributable to the week if the individual contributed less than forty-five per cent of the amount for the pension.
2. Forty-five per cent of the amount of the pension that is reasonably attributable to the week if the individual contributed at least forty-five per cent but less than one hundred per cent of the amount for the pension.
B. The amount of benefits payable to an individual for any week shall not be reduced by reason of the receipt of a pension if the services performed during the base period by the individual for the base-period employer or remuneration received for those services did not affect the individual's eligibility for nor increase the amount of the pension. The conditions specified by this subsection do not apply to pensions paid under the social security act or the railroad retirement act of 1974 or the corresponding provisions of prior law. Pensions paid under those acts shall be treated in the manner specified by subsection A.
C. Benefits shall not be reduced by the receipt of social security retirement in order to take into account contributions made by the individual for the pension.
D. For the purposes of this section,  " pension"  means a governmental or other pension,  retirement or retired pay,  annuity or other similar periodic payment that is based on the previous work of the individual.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-792 - Voluntary withholding; income tax

23-792.
Voluntary withholding;  income tax
A. An individual filing a new claim for unemployment compensation shall,  at the time of filing the claim,  be advised:
1. That unemployment compensation is subject to federal and state tax.
2. Of the existence of requirements pertaining to estimated tax payments.
3. That the individual may elect to have federal income tax deducted and withheld from the individual s payment of unemployment compensation at the amount specified in the United States internal revenue code.
4. That the individual may elect to have state income tax deducted and withheld from the individual s payment of unemployment compensation at the rate of ten per cent of the amount withheld for federal income tax. The election shall be in writing.
5. That the individual shall be permitted to change a previously elected withholding status.
B. Amounts deducted and withheld from the payment of unemployment compensation shall be held in the unemployment compensation fund until transferred to the taxing authorities.
C. The department shall follow all procedures specified by the United States department of labor,  the United States internal revenue service and the Arizona department of revenue pertaining to the deducting and withholding of income tax.
D. Amounts shall be deducted and withheld under this section only after amounts are deducted and withheld for any overpayments of unemployment compensation,  child support obligations or any other amounts required to be deducted and withheld under this chapter.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-793 - Qualified transient lodging employment; definition

23-793.
Qualified transient lodging employment;  definition
A. From and after January 1,  1997,  employment with a single employer who qualifies for the transient lodging classification prescribed in section 42-5070 shall be deemed seasonal employment if the department finds all of the following:
1. The employer experiences a substantial slowdown in operations due to the seasonal nature of the employment.
2. The substantial slowdown of operations occurred for the same or similar reasons during the previous year.
3. The employer notifies a seasonal employee in writing prior to employment of the employee's seasonal status and the possibility of denial of unemployment benefits.
4. The employer has an experience rating account chargeable with benefits throughout the twelve consecutive calendar month period ending on June 30 of the preceding year.
5. The employer is not delinquent in the payment of the unemployment insurance tax.
B. The employer shall file an annual application with the department at least ninety days prior to the beginning of the substantial slowdown period. The department shall,  within sixty days after the filing of the application,  issue a determination granting or denying seasonal employment status. An employer adversely affected may appeal the determination in accordance with section 23-724.
C. All wages paid to a worker in seasonal employment during the worker's base period shall be used in determining the weekly benefit amount,  except that a seasonal worker shall not be eligible to receive benefits based on seasonal wages during the period the employer experiences a substantial slowdown in operations when the worker's unemployment is due solely to the substantial slowdown.
D. The department shall adopt rules deemed necessary for the administration of this section.
E. Nothing in this section shall be construed as relieving any employer from paying the taxes required by law on all wages paid for employment nor from making reports required by law or rule connected with a worker's right to claim benefits provided under this chapter.
F. For the purposes of this section,  " substantial slowdown"  means a reduction of the employer's work force based on the number of full-time equivalent employees equal to at least two-thirds of the average of the highest twelve weeks of employment during the one year period prior to such slowdown.
2023 Arizona Revised Statutes › Title 23 - Labor › § 23-794 - School bus contractors with educational institutions; definition

23-794.
School bus contractors with educational institutions;  definition
A. Notwithstanding any other law,  benefits based on service by a school bus contractor for an educational institution shall not be paid to an individual for any week of unemployment that begins during a period between two successive academic years or terms if the individual performs these services in the first of the successive academic years or terms and if there is a reasonable assurance that the individual will perform the same services in the second of the successive academic years or terms,  except that if benefits are denied to any individual under this subsection and that individual was not offered an opportunity to perform these services for the educational institution for the second successive academic year or term,  the individual is entitled to a retroactive payment of benefits for each week for which the individual filed a timely claim for benefits and the benefits were denied solely by reason of this subsection.
B. Benefits based on service by a school bus contractor for an educational institution shall not be paid to an individual for any week of unemployment that begins during an established and customary vacation period or holiday recess if the individual performs these services in the period immediately before the vacation period or holiday recess and if there is a reasonable assurance that the individual will perform the services in the period immediately following the vacation period or holiday recess.
C. For the purposes of this section,  " school bus"  has the same meaning as prescribed in section 28-101.