The employee should complete Form A-4 electing their withholding percentage and return it to the employer. Out-of-State Resident Working for an Arizona Business.Withholding returns must be filed electronically for taxable years beginning from and after December 31, 2019. If you are unable to pay the filing fees, you have options. Go to the Fee Waiver and Deferral page to find out more. This Staff Policy Manual ("SPM") contains employee policies ("policies") of the Maricopa. Questions or need assistance using AZTaxes.gov? • This means that you cannot plan to move out in the same month you give notice. You may also fill out the Complaint online using the "civil forms" link. Persons meeting the admissions criteria may attend any Maricopa Community College of their choice.