43-414. Liability for failure to withhold
104 words·~1 min read·
/az/title-43/43-414A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The employer shall be liable to the department for the payment of the tax required to be deducted and withheld under this chapter, and the employee shall not be liable for the amount of any such payment nor shall the employer be liable to any person or any employee for the amount of any such payment. For the purpose of making penalty sections of this title applicable, any amount deducted or required to be deducted and remitted to the department under this chapter shall be considered the tax of the employer and with respect to such amounts he shall be considered as a taxpayer.