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This subchapter shall be administered in accordance with the Arkansas Tax Procedure Act, § 26-18-101 et seq.
Structure Arkansas Code
Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 51 - Income Taxes
Subchapter 13 - Winnings Withholding Act
§ 26-51-1301. Title
§ 26-51-1302. Definitions
§ 26-51-1304. Administration
§ 26-51-1305. Liability of franchise holders
§ 26-51-1306. Withholding return and payment for racing winnings