A.R.S. § 23-729: Change from the standard contribution rate

If an employer's account has been chargeable with benefits throughout the twelve consecutive calendar month period ending on June 30 of the preceding calendar year, the employer shall have a rate computed in accordance with section 23-730. If the employer's account has not been chargeable with benefits for that twelve month period, the employer shall pay contributions at the reduced rate of two per cent.