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Imposition of Tax
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Arkansas Code
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Imposition of Tax
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Section
26-51-201
Individuals, trusts, and estates — Definition
Section
26-51-202
Nonresidents — Definitions
Section
26-51-203
Fiduciaries
Section
26-51-204
Railroads and public utilities
Section
26-51-205
Corporations — Work Force 2000 Development Fund. [Effective until January 1, 2021.]
Section
26-51-205
Corporations — Work Force 2000 Development Fund. [Effective January 1, 2021.]
Section
26-51-206
Commercial ventures by churches — Exceptions
Section
26-51-207
Income tax surcharge — Definition. [Expired.]