Section 23-792 - Voluntary withholding; income taxA. An individual filing a new claim for unemployment compensation shall, at the time of filing the claim, be advised:1. That unemployment compensation is subject to federal and state tax.2. Of the existence of requirements pertaining to estimated tax payments.3. That the individual may elect to have federal income tax deducted and withheld from the individual's payment of unemployment compensation at the amount specified in the United States internal revenue code.4. That the individual may elect to have state income tax deducted and withheld from the individual's payment of unemployment compensation at the rate of ten per cent of the amount withheld for federal income tax. The election shall be in writing.5. That the individual shall be permitted to change a previously elected withholding status.B. Amounts deducted and withheld from the payment of unemployment compensation shall be held in the unemployment compensation fund until transferred to the taxing authorities.C. The department shall follow all procedures specified by the United States department of labor, the United States internal revenue service and the Arizona department of revenue pertaining to the deducting and withholding of income tax.D. Amounts shall be deducted and withheld under this section only after amounts are deducted and withheld for any overpayments of unemployment compensation, child support obligations or any other amounts required to be deducted and withheld under this chapter.