Arizona Revised Statutes Title 43. Taxation of Income § 43-402. Definition of “employer”

For the purposes of this article, “employer” means the person for whom an individual performs or performed any service of whatever nature, as the employee of such person including any officer or department of the state, any political subdivision or agency of the state, any city organized under a charter or any political body not a subdivision or agency of the state, except that if the person for whom the individual performs or performed the services does not have control of the payment of the wages for such services, “employer” means the person having control of the payment of such wages.