A taxpayer who makes a declaration of estimated tax for the income year shall estimate an amount not less than ninety percent (90%) of the amount actually due.
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