0.4 Arizona school law review: chapter 2c  (Page 8/8)

[ ] Yes [ ]No

Ars†41-2165 school protection; definition

Does the district comply with the rules and regulations established by the Fire Marshal regarding programs for evacuating school buildings and for instructing all students as to proper methods of fire prevention and control and the importance thereof?

[ ] Yes [ ]No

Ars title 42

Ars†42-17257 notice of change in district boundaries

On or before November 1 of the year preceding the year in which assessments or taxes are to be levied, does the Governing Board file with the Department of Revenue and the appropriate county assessor, information prescribed by the director of the department as to any change in boundaries of the district?

[ ] Yes [ ]No

Ars†42-11104 exemption for education property

Does the district recognize that “libraries, school buildings and other buildings used for education with their furniture, equipment and land are exempt from taxation, including property and equipment pursuant to a lease or lease purchase agreement?

[ ] Yes [ ]No

Ars title 43

Ars†43-401 rates of withholding; election by employee

Does the district at the time of the payment of wages, salary, etc., to any employee, deduct and retain from an amount equal to 10 percent, 15 percent or 20 percent of the total amount of the federal income tax deducted and withheld by the district?

The employee shall elect the rate of withholding in writing on a form prescribed by the Department of Revenue. The election shall be made within five days of employment. Each employer shall notify his employees of the election and shall have election forms available at all times. Each form shall be completed in triplicate. (One copy each for the Department of Revenue, the employer and the employee.) Any employee failing to complete an election form as prescribed shall be deemed to have elected the smallest withholding percentage. Is the district in compliance?

[ ] Yes [ ]No

Ars†43-412 return of withholding to be filed with internal revenue department

Does the district with each payment (income tax deductions) to the Department of Revenue use the form prescribed by the department showing the total amount of wages and salaries paid to the employees, the amount deducted (income tax) and such other information as the department may require?

Does the district advise employees of the amount of monies withheld, in accordance with such regulations as the Department of Revenue may prescribe, using printed forms furnished by the department for such purposes or, when requested by the district, upon forms approved by the department?

Does the district make an annual return for the calendar year to the Department of Revenue on forms provided by the Department of Revenue summarizing the total compensation paid and the tax withheld for each employee during the calendar year and file such return with the department before February 16 of the year following the year for which the report is made?

[ ] Yes [ ]No

Ars†43-413 statement of withholding to employees

Does the district, within 30 days after the end of each calendar year, furnish each employee with a statement of the amount withheld during the previous tax year showing the gross earnings and the amount of tax withheld?

If termination of employment is prior to the end of the calendar year, does the district furnish such employee within 15 days after the termination of employment a summary statement showing the total earnings for the tax year and the amount of taxes withheld from compensation?

[ ] Yes [ ]No

Ars†43-1181 credit of donation of school site

Does the governing board make a determination whether or not to refuse the donation of any property for use as a school? Does the governing board notify the school facilities board with any information regarding the donation?

[ ] Yes [ ]No

Ars title 46

Ars†46-291 administration and notice; locating deserting parents

To assist in locating parents who have deserted their children and other persons liable for support of dependents, the Department of Economic Security may request and shall receive information from the records of all departments of this state and its political subdivisions. Notwithstanding any other confidentiality requirement prescribed by law, does the district provide such information as is necessary for this purpose?

[ ] Yes [ ]No