Arkansas Code
Chapter 51 - Income Taxes
Subchapter 13 - Winnings Withholding Act

§ 26-51-1301. Title - This subchapter may be cited as the “Winnings Withholding Act...

§ 26-51-1302. Definitions - As used in this subchapter: (1) “Gaming winnings” means winnings...

§ 26-51-1304. Administration - This subchapter shall be administered in accordance with the Arkansas...

§ 26-51-1305. Liability of franchise holders - Every holder of a franchise to conduct dog racing, horse...

§ 26-51-1306. Withholding return and payment for racing winnings - Every franchise holder required to deduct and withhold income tax...