10 chapters · 529 sections in this title.
A.R.S. § 23-602 Definitions of words and phrases
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The definitions of words and phrases set forth in this article shall apply throughout this chapter unless the context otherwise requires.
A.R.S. § 23-603 Agricultural labor; definitions; exemption
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A. "Agricultural labor" means and includes all service performed prior to January 1, 1972, that was agricultural labor as defined in this section prior to that date, and that remunerated service performed after December 31, 1971: 1. On a farm, in the employ of any person, in conn…
A.R.S. § 23-603.01 American employer
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"American employer" means a person who is an individual who is a resident of the United States; a partnership, if two-thirds or more of the partners are residents of the United States; a trust if all of the trustees are residents of the United States; or a corporation organized u…
A.R.S. § 23-604 Annual payroll and average annual payroll
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A. "Annual payroll" means the total amount of wages for employment paid by an employer during a twelve-month period ending on June 30 of any calendar year. B. In computing an employer's contribution rate, "average annual payroll" means: 1. The annual payroll for the twelve-month …