Arkansas Code
Subchapter 2 - Imposition of Tax
§ 26-51-205. Corporations — Work Force 2000 Development Fund. [Effective until January 1, 2021.]

On the second $3,000 of net income or any part thereof 2%
On the next $5,000 of net income or any part thereof 3%
On the next $14,000 of net income or any part thereof 5%
On the next $75,000 of net income or any part thereof, but not exceeding $100,000 6%
On the second $3,000 of net income or any part thereof 2%
On the next $5,000 of net income or any part thereof 3%
On the next $14,000 of net income or any part thereof 5%
On the next $75,000 of net income or any part thereof, but not exceeding $100,000 6%