Arkansas Code
Subchapter 9 - Arkansas Income Tax Withholding Act of 1965
§ 26-51-917. Employer's withholding account number

Every employer, as defined in this subchapter, shall make application to the Revenue Division of the Department of Finance and Administration for and be assigned an employer's withholding account number. The account number assigned to an employer shall be used by the employer on all returns, reports, and inquiries addressed to the Secretary of the Department of Finance and Administration or the division.