Arkansas Code
Chapter 51 - Income Taxes
Subchapter 9 - Arkansas Income Tax Withholding Act of 1965

§ 26-51-901. Title - This subchapter may be cited as the “Arkansas Income Tax...

§ 26-51-902. Definitions - As used in this subchapter: (1) “Agricultural labor” means agricultural...

§ 26-51-903. Subchapter supplemental - The provisions of this subchapter are declared to be supplemental...

§ 26-51-904. Rules — Forms - The Secretary of the Department of Finance and Administration shall...

§ 26-51-906. Withholding state income taxes of federal employees by federal agencies - The Secretary of the Department of Finance and Administration is...

§ 26-51-907. Withholding tables - The Secretary of the Department of Finance and Administration shall...

§ 26-51-910. Refunds to employer for overpayment - Any employer who makes an overpayment of the tax required...

§ 26-51-912. Minimum estimated tax - A taxpayer who makes a declaration of estimated tax for...

§ 26-51-916. Employer liable for amounts required to be withheld — Exceptions - Every employer shall be liable for amounts required to be...

§ 26-51-917. Employer's withholding account number - Every employer, as defined in this subchapter, shall make application...