AZ - Special Assessment on Taxable Wages Paid in 2011 and 2012

 

"...Arizona Revised Statutes § 23-730.01 imposes a Special Assessment (SA) on taxable wages paid in 2011 and 2012. This is necessary to meet federally imposed unemployment trust fund obligations. The Department of Economic Security (DES) Unemployment Insurance (UI) Tax Section is responsible for collecting the SA along with employers’ regular quarterly UI taxes (reported on Line 7, Part C of the Unemployment Tax and Wage Report, form UC-018)..."