The Secretary of the Department of Finance and Administration shall prepare and furnish to employers state income tax withholding tables based on the current income tax laws of the state, taking into consideration the various deductions and personal tax credits allowed therein. The tables shall be designed to provide for a yearly aggregate withholding that will approximate the state income tax liability of the average taxpayer with the various personal tax credits.
Structure Arkansas Code
Subchapter 9 - Arkansas Income Tax Withholding Act of 1965
§ 26-51-903. Subchapter supplemental
§ 26-51-906. Withholding state income taxes of federal employees by federal agencies
§ 26-51-907. Withholding tables
§ 26-51-910. Refunds to employer for overpayment
§ 26-51-912. Minimum estimated tax
§ 26-51-916. Employer liable for amounts required to be withheld — Exceptions