Arizona Revised Statutes Title 23. Labor § 23-725. Employer coverage; termination; election of coverage

A. Except as provided in subsections D and E of this section, an employing unit that is or becomes an employer subject to the provisions of this chapter within any calendar year shall be deemed an employer during the whole of the calendar year.

B. Except as otherwise provided in subsections D, E, F, G and H of this section, an employing unit shall cease to be an employer subject to this chapter:

C. For the purposes of subsection B of this section, the two or more employing units mentioned in § 23-613, subsection A, paragraph 3, 4 or 5 shall be treated as a single employing unit.

D. An employing unit, not otherwise subject to this chapter, that files with the department its written election to become an employer subject to this chapter for not less than two calendar years, shall with the written approval of the election by the department, become an employer subject to this chapter to the same extent as all other employers, as of the date stated in the approval, and shall cease to be subject to this chapter as of January 1 of any calendar year subsequent to the two calendar years, only if within the period from January 1 through March 31 of that year it has filed with the department a written notice to that effect.

E. Any employing unit for which services that do not constitute employment as defined in this chapter are performed, may file with the department a written election that all such services, with respect to which payments are not required under an employment security law of any other state or of the federal government, and that are performed by individuals in its employ in one or more distinct establishments or places of business, shall be deemed to constitute employment by an employer for all the purposes of this chapter for at least two calendar years. On the written approval of the election by the department, the services shall be deemed to constitute employment subject to this chapter from and after the date stated in the approval. The services shall cease to be deemed employment subject to this chapter as of January 1 of any calendar year subsequent to the two calendar years, only if within the period from January 1 through March 31 of that year the employing unit has filed with the department a written notice to that effect.

F. Any employing unit that became an employer by reason of § 23-613, subsection A, paragraph 2, subdivision (c) because of services defined as employment under § 23-615, subsection A, paragraph 7, shall cease to be an employer subject to this chapter as of the first day of January of any calendar year if either of the following:

G. Any employing unit that is an employer solely by reason of § 23-613, subsection B, shall cease to be an employer subject to this chapter as of the first day of January of any calendar year if either of the following are true:

H. Any employing unit that is an employer solely by reason of § 23-613, subsection C, shall cease to be an employer subject to this chapter as of January 1 of any calendar year if the employing unit files with the department within the period from January 1 through March 31 of that year a written application for termination of coverage and the department finds that the employing unit did not pay wages for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority amounting to at least one thousand dollars during any calendar quarter in the preceding calendar year.

I. The time limitation for filing of written application for termination of coverage prescribed in subsections B, F, G and H of this section may be waived by the department if the time limitation has expired prior to the date on which a determination of liability that the employing unit is subject to this chapter has been made as provided in § 23-724.