Arkansas Code
Subchapter 3 - Exemptions and Reduced Tax Rates
§ 26-51-308. Trusts for qualified deferred compensation plans exempt

An organization or trust described in 26 U.S.C. § 401(a), as in effect on January 1, 2009, is exempt from income taxation under the Income Tax Act of 1929, § 26-51-101 et seq.

Structure Arkansas Code