The Arizona Revised Statutes have been updated to include the revised sections from the 56th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 2nd Regular Session, which convenes in January 2024.
DISCLAIMER
This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
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.