A.R.S. § 43-408: Voluntary withholding on out-of-state wages

A. If a resident of this state is employed outside the state, the person may request the employer to withhold taxes pursuant to this article on wages earned for the services performed outside the state.

B. If the employee and employer agree to the voluntary withholding of tax, in a manner prescribed by the department, the employee and employer are subject to this chapter as if the employer were required to withhold taxes.