Ariz. Rev. Stat. » Title 38
Arizona Revised Statutes

Ariz. Rev. Stat. § 38-735 (2026)

Payment of contributions; recovery of delinquent payments

✓ current as of May 2026
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A. All amounts deducted from a member's compensation as provided in section 38-736 and employer contributions required pursuant to section 38-737 shall be paid to ASRS for deposit in the ASRS depository.

B. Each employer shall certify on each payroll the amount to be contributed and shall remit that amount to ASRS.

C. Payments made by employers pursuant to this article or article 2.1, 7 or 8 of this chapter become delinquent after the due date prescribed in the board's rules and thereafter shall be increased by interest from and after that date until payment is received by ASRS. ASRS shall charge interest on the delinquent payments at an annual rate equal to the interest rate assumption approved by the board from time to time for actuarial equivalency. Delinquent payments due under this article or article 2.1, 7 or 8 of this chapter, together with interest charges as provided in this subsection, may be recovered by action in a court of competent jurisdiction against an employer that is liable for payments or, at the request of the director, may be deducted from any other monies, including excise revenue taxes, payable to the employer by any department or agency of this state.  The employer shall record delinquent payments that are recovered or deducted from other monies pursuant to this subsection pursuant to applicable accounting and financial reporting standards.

 

Notes of Decisions
Cited in 2 cases, 2015–2016 · leading case: Arizona State Univ. ex rel. Arizona Bd. of Regents v. Arizona State Ret. Sys., 349 P.3d 220 (Ariz. Ct. App. 2015).
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Arizona State Univ. ex rel. Arizona Bd. of Regents v. Arizona State Ret. Sys., 349 P.3d 220 (Ariz. Ct. App. 2015). · cites it 2× “io unius est exclusio alterius — a canon of statutory construction that when statutes set forth a requirement in one provision but not in another, a court should assume the absence of the provision was intentional — the System further argues the Legislature intended to exempt it…”
Wade v. Arizona State Ret. Sys., 370 P.3d 132 (Ariz. Ct. App. 2016). · cites it 2× “A.R.S. § 38-735; see also A.R.S. § 38-716(2).”
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