Imposition of Tax

  1. Law
  2. Arkansas Code
  3. Taxation
  4. State Taxes
  5. Income Taxes
  6. 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.]