Ariz. Rev. Stat. § 5-1208 – Requirements

A. After a fantasy sports contest operator is licensed, the fantasy sports contest operator shall report any change to the information regarding ownership included in its application with the department within thirty days after the change is effective. The fantasy sports contest operator's license shall remain valid unless the department determines that the fantasy sports contest operator is no longer qualified to maintain the license due to the change.
B. A licensed fantasy sports contest operator shall retain and maintain in a place secure from theft, loss or destruction all of the records required to be maintained under this chapter and the rules adopted under this chapter for at least three years after the date the record is created.
C. A licensed fantasy sports contest operator shall organize all records under subsections A and B of this section in a manner that enables the licensed fantasy sports contest operator to provide the department with the records.
D. Information obtained under this section is confidential and privileged and is not subject to disclosure as provided in title 39, chapter 1, article 2.
E. If a fantasy sports contest operator is required to file a form 1099-Misc or other substantially equivalent form with the United States internal revenue service for a person who is identified by the Arizona administrative office of the courts, the department of economic security division of child support enforcement, the department of economic security supplemental nutrition assistance program and assistance overpayment or the Arizona health care cost containment system administration as owing an obligation, the fantasy sports contest operator shall withhold from the person's account the amount of obligations owed at the time the form 1099-Misc or a substantially equivalent form is issued, if the fantasy sports operator has been notified by this state of the obligation. At that time, the fantasy sports contest operator shall transmit the amount withheld for obligations to the department of gaming and shall also transmit any information requested by the department of gaming. The department of gaming shall provide information to the fantasy sports contest operator of persons with outstanding obligations. If the identified person is also self-excluded, tax liabilities and setoff obligations shall be satisfied before any monies are donated to the department of gaming division of problem gambling pursuant to section 5-1206. If the identified person has multiple liabilities, those liabilities shall be satisfied in the following order:
1. 1. Child support enforcement.
2. 2. Supplemental nutrition assistance program and assistance overpayment.
3. 3. The courts.
4. 4. The Arizona health care cost containment system administration.