Ariz. Admin. Code § R19-4-151 - Debt Setoff

A. If a responsible party is required to file a form W2G or a substantially similar form, regardless of whether those winnings are claimed at a retail wagering area or on an event wagering platform, the responsible party shall check to determine if the player has a past due, setoff obligation.

B. The responsible party shall withhold past due, setoff obligations from those winnings which triggered the filing of a form W2G or a substantially similar form.

C. The Department shall supply the responsible party with the lists of outstanding obligations as provided by the Arizona Department of Economic Security, Child Support Enforcement, Supplemental Nutrition Assistance Program and Assistance Overpayment, the Arizona Supreme Court, the Arizona Health Care Cost Containment System, and the Arizona Department of Revenue (State tax debt) on a monthly basis.

D. The outstanding obligation lists shall not be provided to any licensed supplier without the written approval of the Department. Approval shall only be granted by the Department when sharing of the list is deemed necessary to effectuate the terms of the Act and this Article.

E. The responsible party shall provide a receipt to the patron for any funds withheld for outstanding obligations.

F. Any funds withheld by the responsible party shall be remitted to the Department within seven days in a format provided by the Department.

Notes

Ariz. Admin. Code § R19-4-151

Adopted by final exempt rulemaking at 27 A.A.R. 1168, effective 7/26/2021.