reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 7 - UNIFORM DIVISION OF INCOME FOR TAX PURPOSES ACT (§§ 26-51-701 — 26-51-723) › Section 26-51-716 - Sales of tangible personal property

Sales of tangible personal property are in this state if:
(a)
the property is delivered or shipped to a purchaser within this state regardless of the f.o.b. point or other conditions of the sale; or
(b)
the property is shipped from an office, store, warehouse, factory, or other place of storage in this state and the taxpayer is not taxable in the state of the purchaser, in which case the sales shall be sourced as follows:
(1)
For the tax year beginning on January 1, 2024, sales shall be sourced eighty-five and seventy-one hundredths percent (85.71%) within this state and fourteen and twenty-nine hundredths percent (14.29%) outside this state;
(2)
For the tax year beginning on January 1, 2025, sales shall be sourced seventy-one and forty-two hundredths percent (71.42%) within this state and twenty-eight and fifty-eight hundredths percent (28.58%) outside this state;
(3)
For the tax year beginning on January 1, 2026, sales shall be sourced fifty-seven and thirteen hundredths percent (57.13%) within this state and forty-two and eighty-seven hundredths percent (42.87%) outside this state;
(4)
For the tax year beginning on January 1, 2027, sales shall be sourced forty-two and eighty-four hundredths percent (42.84%) within this state and fifty-seven and sixteen hundredths percent (57.16%) outside this state;
(5)
For the tax year beginning on January 1, 2028, sales shall be sourced twenty-eight and fifty-five hundredths percent (28.55%) within this state and seventy-one and forty-five hundredths percent (71.45%) outside this state;
(6)
For the tax year beginning on January 1, 2029, sales shall be sourced fourteen and twenty-six hundredths percent (14.26%) within this state and eighty-five and seventy-four hundredths percent (85.74%) outside this state; and
(7)
For tax years beginning on or after January 1, 2030, sales shall be sourced one hundred percent (100%) outside this state.
Amended by Act 2023, No. 485,§ 3, eff. 1/1/2024, app. for tax years beginning on or after 1/1/2024.
Acts 1961, No. 413, § 16; A.S.A. 1947, § 84-2070.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 7 - UNIFORM DIVISION OF INCOME FOR TAX PURPOSES ACT (§§ 26-51-701 — 26-51-723) › Section 26-51-717 - Sales - Income-producing activity

Sales, other than sales of tangible personal property, are in this state if:
(a)
the income-producing activity is performed in this state; or
(b)
the income-producing activity is performed both within and without the state, in which event the portion of income allocable to this state shall be the percentage that is used in the formula for allocating income to Arkansas during the year of the sale.
Acts 1961, No. 413, § 17; A.S.A. 1947, § 84-2071.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 7 - UNIFORM DIVISION OF INCOME FOR TAX PURPOSES ACT (§§ 26-51-701 — 26-51-723) › Section 26-51-718 - Procedure when allocation does not fairly represent taxpayer's business activity

If the allocation and apportionment provisions of this Act do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer may petition for or the Secretary of the Department of Finance and Administration may require, in respect to all or any part of the taxpayer's business activity, if reasonable:
(a)
separate accounting;
(b)
the inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this state; or
(c)
the employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income.
Amended by Act 2019, No. 822,§ 9, eff. 1/1/2021.
Amended by Act 2019, No. 910,§ 3730, eff. 7/1/2019.
Acts 1961, No. 413, § 18; A.S.A. 1947, § 84-2072.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 7 - UNIFORM DIVISION OF INCOME FOR TAX PURPOSES ACT (§§ 26-51-701 — 26-51-723) › Section 26-51-719 - Construction

This Act shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it.
Acts 1961, No. 413, § 19; A.S.A. 1947, § 84-2073.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 7 - UNIFORM DIVISION OF INCOME FOR TAX PURPOSES ACT (§§ 26-51-701 — 26-51-723) › Section 26-51-720 - Severability

If any provision of this Act or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of this Act which can be given effect without the invalid provision or application, and to this end the provisions of this Act are declared to be severable.
Acts 1961, No. 413, § 20; A.S.A. 1947, § 84-2073n.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 7 - UNIFORM DIVISION OF INCOME FOR TAX PURPOSES ACT (§§ 26-51-701 — 26-51-723) › Section 26-51-721 - Repealer

Any law or parts of laws in conflict with this Act are hereby repealed.
Acts 1961, No. 413, § 20; A.S.A. 1947, § 84-2073n.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 7 - UNIFORM DIVISION OF INCOME FOR TAX PURPOSES ACT (§§ 26-51-701 — 26-51-723) › Section 26-51-722 - Effective date

The provisions of this Act shall be applicable to all income earned or accrued in the income years, both calendar and fiscal, beginning on or after January 1, 1961.
Acts 1961, No. 413, § 22; A.S.A. 1947, § 84-2073n.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 7 - UNIFORM DIVISION OF INCOME FOR TAX PURPOSES ACT (§§ 26-51-701 — 26-51-723) › Section 26-51-723 - Legislative findings - Emergency

It is found and determined by the General Assembly that the laws of this state pertaining to the apportionment of income for income tax purposes derived from multi-state operations are in need of clarification in order that this state might derive its just taxes due from such income and that only by the immediate passage of this subchapter may such clarification be provided. Therefore, an emergency is declared to exist and this subchapter, being immediately necessary for the preservation of the public peace, health, and safety, shall be in full force and effect from and after its passage and approval.
Acts 1961, No. 413, § 23; A.S.A. 1947, § 84-2073n.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 8 - TAX RETURNS (§§ 26-51-801 — 26-51-817) › Section 26-51-802 - Partnership returns

(a)
A partnership shall be classified and taxed for Arkansas income tax purposes in the same manner as it is classified and taxed for federal income tax purposes.
(b)
(1)
Every partnership filing an Arkansas partnership return shall state specifically the items of its gross income and the deductions allowed by the Income Tax Act of 1929, §
26-51-101
et seq., and shall include in the return the names and addresses of individuals who would be entitled to share in the net income if distributed and the amount of the distributive share of each individual.
(2)
The returns shall be sworn to by one (1) of the partners.
(c)
(1)
A partnership that files an Arkansas partnership return and has income from both within and without Arkansas shall apportion income to Arkansas under the Uniform Division of Income for Tax Purposes Act, §
26-51-701
et seq.
(2)
Subject to the provisions of §
26-51-202(e)
, all partnership income from activities within this state shall be allocated to this state by each partner as determined and reported on the Arkansas partnership return.
(3)
If the apportionment of income by a partnership having income from both within and without Arkansas does not fairly represent the extent of the partnership's business activity in this state, the partnership may petition for or the Secretary of the Department of Finance and Administration may require, in respect to all or any part of the taxpayer's business activity, if reasonable:
(A)
Separate accounting;
(B)
The exclusion of any one (1) or more factors;
(C)
The inclusion of one (1) or more additional factors that will fairly represent the taxpayer's business activity in this state; or
(D)
The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's partnership income.
Amended by Act 2019, No. 910,§ 3733, eff. 7/1/2019.
Amended by Act 2017, No. 482,§ 1, eff. for tax years beginning on and after 1/1/2018.
Acts 1929, No. 118, Art. 4, § 18; Pope's Dig., § 14041; A.S.A. 1947, § 84-2023; Acts 1993, No. 785, § 14; 1999, No. 1283, § 2; 2003, No. 965, § 2.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 8 - TAX RETURNS (§§ 26-51-801 — 26-51-817) › Section 26-51-803 - Fiduciary returns

(a)
Every fiduciary, except a receiver appointed by authority of law in possession of part only of the property of an individual, shall make return under oath for any individual trust or estate for whom he or she acts, when the returns are required by the provision of the Income Tax Act of 1929, §
26-51-101
et seq., and for every trust or estate when the beneficiary is a nonresident and shall state therein that he or she has sufficient knowledge of the affairs of the individual, trust, or estate for which return is made to enable him or her to make the return, and that the return is, to the best of his or her knowledge and belief, correct.
(b)
Any fiduciary required to make returns under the Income Tax Act of 1929, §
26-51-101
et seq., shall be subject to all the provisions of the Income Tax Act of 1929, §
26-51-101
et seq., which apply to individuals.
Acts 1929, No. 118, Art. 4, § 19; Pope's Dig., § 14042; A.S.A. 1947, § 84-2024.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 8 - TAX RETURNS (§§ 26-51-801 — 26-51-817) › Section 26-51-804 - Corporation returns

(a)
Every corporation subject to taxation under the Income Tax Act of 1929, §
26-51-101
et seq., shall make a return stating specifically the items of its gross income and the deductions and credits allowed by the Income Tax Act of 1929, §
26-51-101
et seq.
(b)
The return shall be sworn to by the president, vice-president, treasurer, or other principal officer.
(c)
If any foreign corporation has no office or place of business in this state but has an agent in this state, the returns shall be made by the agent.
(d)
In case of a receiver, trustee in bankruptcy, or assignees operating the property or business of a corporation, the receiver, trustee, or assignees shall make returns for the corporation in the same manner and form as corporations are required to make returns, and any tax due on the basis of those returns shall be collected in the same manner as if collected from the corporations of whose business or property they have custody or control.
(e)
Returns made under this section shall be subject to the provisions of the Income Tax Act of 1929, §
26-51-101
et seq.
Acts 1929, No. 118, Art. 4, § 20; Pope's Dig., § 14043; A.S.A. 1947, § 84-2025; Acts 1987, No. 114, § 1; 1987, No. 382, § 26.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 8 - TAX RETURNS (§§ 26-51-801 — 26-51-817) › Section 26-51-807 - Filing returns - Extensions of time

(a)
(1)
Any person who requests an automatic extension of time for filing a federal income tax return and who attaches a copy of the request to the corresponding state income tax return shall be granted an extension of time until one (1) month after the due date of the federal income tax return to file the corresponding state income tax return.
(2)
Any person who receives an extension of time for filing a federal income tax return in addition to an automatic extension, and who attaches a copy of the document granting the federal extension to the corresponding state income tax return, shall be granted an extension of time until one (1) month after the due date of the federal income tax return to file the corresponding state income tax return.
(b)
(1)
The Secretary of the Department of Finance and Administration shall assess the taxpayer interest at the rate of ten percent (10%) per annum on the amount of tax finally determined to be due.
(2)
(A)
(i)
The interest on income tax other than corporation income tax may be computed from April 16 if the return covers the preceding calendar year.
(ii)
If the return covers a fiscal year, interest shall be computed from the day following the expiration of three and one-half (31/2) months after the closing date of the period covered.
(B)
The interest on corporation income tax shall be computed as follows:
(i)
If the return covers a calendar year, from March 16; or
(ii)
If the return covers a fiscal year, from the day following the expiration of two and one-half (21/2) months after the closing date of the period covered.
(c)
The secretary may grant a taxpayer's written request to extend the time for filing a corporation income tax return for a period of time not to exceed sixty (60) days in addition to the extensions provided in subsection (a) of this section that correspond to the extensions for filing a federal return.
(d)
The secretary may promulgate rules granting automatic extensions of time to file income tax returns and information returns without the taxpayer being required to submit a written application, a copy of the federal request for extension, or a copy of the document granting the federal extension if the secretary determines that such requirements are unnecessary for the administration of the income tax laws.
Amended by Act 2021, No. 629,§ 2, eff. for tax years beginning on or after January 1, 2021.
Amended by Act 2019, No. 315,§ 2970, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3739, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3738, eff. 7/1/2019.
Acts 1929, No. 118, Art. 4, § 22; 1935, No. 23, § 1; 1937, No. 183, § 1; Pope's Dig., § 14045; Acts 1979, No. 600, § 1; 1981, No. 403, § 1; 1983, No. 832, § 1; A.S.A. 1947, § 84-2027; Acts 1991, No. 685, § 9; 2003, No. 774, § 3; 2007, No. 369, § 2.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 8 - TAX RETURNS (§§ 26-51-801 — 26-51-817) › Section 26-51-808 - Failure to file return or include income - Return or supplemental return

(a)
If the Secretary of the Department of Finance and Administration shall be of the opinion that any taxpayer has failed to file a return or failed to include in a return filed, either intentionally or through error, items of taxable income, the secretary may require from the taxpayer a return or a supplementary return, under oath, in such form as he or she shall prescribe, of all the items of income which the taxpayer received during the year for which the return is made, whether or not taxable under the provisions of the Income Tax Act of 1929, §
26-51-101
et seq.
(b)
If from a supplementary return or otherwise, the Secretary of the Department of Finance and Administration finds that any items of income taxable under the Income Tax Act of 1929, §
26-51-101
et seq., have been omitted from the original return, he or she may require the items so omitted to be disclosed to him or her, under oath of the taxpayer, and to be added to the original return.
(c)
Such supplementary return and the correction of original shall not relieve the taxpayer from any of the penalties to which he or she may be liable under any provision of the Income Tax Act of 1929, §
26-51-101
et seq.
Amended by Act 2019, No. 910,§ 3740, eff. 7/1/2019.
Acts 1929, No. 118, Art. 4, § 23; Pope's Dig., § 14046; A.S.A. 1947, § 84-2029.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 8 - TAX RETURNS (§§ 26-51-801 — 26-51-817) › Section 26-51-809 - Receipts for taxes

The Secretary of the Department of Finance and Administration shall give to any person making any payment a full written or printed receipt stating the amount paid and the particular account for which the payment was made and show for which installment it is paid.
Amended by Act 2019, No. 910,§ 3741, eff. 7/1/2019.
Acts 1929, No. 118, Art. 8, § 36; Pope's Dig., § 14059; A.S.A. 1947, § 84-2042.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 8 - TAX RETURNS (§§ 26-51-801 — 26-51-817) › Section 26-51-810 - Forms provided to tax practitioners

The Secretary of the Department of Finance and Administration may impose a postage fee sufficient to defray the cost of postage for mailing out tax forms to tax practitioners.
Amended by Act 2021, No. 143,§ 3, eff. 1/1/2021.
Amended by Act 2019, No. 910,§ 3742, eff. 7/1/2019.
Acts 1968 (1st Ex. Sess.), No. 61, § 5; A.S.A. 1947, § 84-2027.1; Acts 1995, No. 1160, § 25.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 8 - TAX RETURNS (§§ 26-51-801 — 26-51-817) › Section 26-51-811 - Information at source as to recipients of income

(a)
(1)
Every individual, partnership, limited liability company, corporation, joint-stock company or association, or insurance company, being a resident or having a place of business in this state; members of a partnership or employees in whatever capacity acting, including lessees or mortgagees, of real or personal property; members or managers of limited liability companies or employees in whatever capacity acting; fiduciaries; employers and all officers and employees of this state, or of any political subdivision of this state, having the control, receipt, custody, disposal, or payment of interest, rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income amounting to two thousand five hundred dollars ($2,500) or over, paid or payable during any year to any taxpayer shall make complete returns under oath to the Secretary of the Department of Finance and Administration, under such rules and in such form and manner and to such extent as may be prescribed by the secretary with the approval of the Governor.
(2)
Unless the income is so reported, the secretary may disallow such payments as deductions or credits in computing the tax of the payer.
(b)
The returns may be required, regardless of amounts:
(1)
In the case of payments of interest upon bonds, mortgages, deeds of trust, or other similar obligations of corporations; and
(2)
In the case of dividends paid by corporations.
(c)
When necessary to make effective the provisions of this section, the name and address of the recipient of income shall be furnished upon demand of the person paying the income.
(d)
The provisions of this section shall not apply to the payment of interest obligations not taxable under the Income Tax Act of 1929, §
26-51-101
et seq.
Amended by Act 2019, No. 315,§ 2971, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3743, eff. 7/1/2019.
Acts 1929, No. 118, Art. 4, § 21; Pope's Dig., § 14044; Acts 1939, No. 140, § 3; 1947, No. 335, § 2; A.S.A. 1947, § 84-2026; Acts 1995, No. 1160, § 18.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 8 - TAX RETURNS (§§ 26-51-801 — 26-51-817) › Section 26-51-812 - Withholding tax at source

(a)
The Secretary of the Department of Finance and Administration, whenever he or she deems it necessary to ensure compliance with the provisions of the Income Tax Act of 1929, §
26-51-101
et seq., may, under rules prescribed by him or her, require any individual, partnership, limited liability company, corporation, joint-stock company, or association, including lessees or mortgagors and employees of the state or of any political subdivision of the state having control, receipt, custody, disposal, or payment of interest, other than interest coupons payable to bearer, rent, salaries, wages, premiums, compensation, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income paid or payable to any taxpayer, to deduct and withhold the tax due from the taxpayer and make return thereof and pay the tax to the secretary.
(b)
(1)
Upon the giving of notice by the secretary to the fiduciary of an estate or trust that the taxes due under the Income Tax Act of 1929, §
26-51-101
et seq., from the grantor or beneficiary of an estate or trust on income of the estate or trust, which is taxable to the grantor or beneficiary under the provisions of §
26-51-201
, have not been paid, the fiduciary shall withhold the amount of the taxes from any payments or distribution due or to become due from the estate or trust to the grantor or beneficiary and transmit the amount so withheld to the secretary.
(2)
The notice required in this section is to be served on the fiduciary or other person named above by registered mail, the letter to be directed to the last known address of the fiduciary or other person so named above, as the address appears in the records of the secretary.
(3)
Any person failing or refusing to deduct and withhold the tax due from any taxpayer as required by the secretary pursuant to this section shall be personally liable for such tax, and the secretary may proceed against him or her as provided for in § 27 [repealed] of the Income Tax Act of 1929, §
26-51-101
et seq.
(c)
The provisions of this section shall not apply to the payment of interest obligations not taxable under the Income Tax Act of 1929, §
26-51-101
et seq.
Amended by Act 2019, No. 315,§ 2972, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3744, eff. 7/1/2019.
Acts 1929, No. 118, Art. 4, § 21; Pope's Dig., § 14044; Acts 1939, No. 140, § 3; 1947, No. 335, § 2; A.S.A. 1947, § 84-2026; Acts 1995, No. 1160, § 19.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 8 - TAX RETURNS (§§ 26-51-801 — 26-51-817) › Section 26-51-814 - Reports and returns - Preservation and destruction

All reports and returns required by the Income Tax Act of 1929, §
26-51-101
et seq., shall be preserved for three (3) years and thereafter until the Secretary of the Department of Finance and Administration orders them destroyed.
Amended by Act 2019, No. 910,§ 3749, eff. 7/1/2019.
Acts 1929, No. 118, Art. 8, § 40; Pope's Dig., § 14063; Acts 1983, No. 673, § 1; A.S.A. 1947, § 84-2046.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 8 - TAX RETURNS (§§ 26-51-801 — 26-51-817) › Section 26-51-816 - Signature document

(a)
The Secretary of the Department of Finance and Administration may require the originator, transmitter, or paid preparer of an electronically filed Arkansas income tax return to retain the signature document, form AR8453, as well as all other forms and schedules which support the return.
(b)
Supporting forms and schedules which should be attached to the signature document include, but are not limited to, the following:
(1)
Form W-2;
(2)
Form 1099;
(3)
Form AR1000EC;
(4)
Form AR1000DC;
(5)
Form AR1000RC5; and
(6)
Any other documents or schedules that require the taxpayer's signature.
(c)
The signature document and all supporting documents for an electronically filed Arkansas return must be made available for inspection by the secretary upon the secretary's request.
(d)
The secretary may promulgate rules for the proper enforcement of this section.
Amended by Act 2019, No. 315,§ 2973, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3751, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3750, eff. 7/1/2019.
Acts 1999, No. 1132, § 7.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 8 - TAX RETURNS (§§ 26-51-801 — 26-51-817) › Section 26-51-817 - Filing returns - Limited liability company

(a)
A limited liability company and its member or members shall be classified and taxed for Arkansas income tax purposes in the same manner as the limited liability company and its member or members are classified and taxed for federal income tax purposes.
(b)
Subsection (a) of this section does not apply to a limited liability company and its member or members electing to pay income tax under the Elective Pass-Through Entity Tax Act, §
26-65-101
et seq.
Added by Act 2021, No. 1041,§ 33, eff. 7/28/2021.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 9 - ARKANSAS INCOME TAX WITHHOLDING ACT OF 1965 (§§ 26-51-901 — 26-51-920) › Section 26-51-901 - Title

This subchapter may be cited as the "Arkansas Income Tax Withholding Act of 1965".
Acts 1965, No. 132, § 1; A.S.A. 1947, § 84-2074.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 9 - ARKANSAS INCOME TAX WITHHOLDING ACT OF 1965 (§§ 26-51-901 — 26-51-920) › Section 26-51-903 - Subchapter supplemental

The provisions of this subchapter are declared to be supplemental to the provisions of the Income Tax Act of 1929, §
26-51-101
et seq., and shall not be construed to repeal any part thereof not in direct conflict with this subchapter.
Acts 1965, No. 132, § 26; A.S.A. 1947, § 84-2085n.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 9 - ARKANSAS INCOME TAX WITHHOLDING ACT OF 1965 (§§ 26-51-901 — 26-51-920) › Section 26-51-904 - Rules - Forms

The Secretary of the Department of Finance and Administration shall make and prescribe such rules and forms as he or she shall deem necessary to carry out the purposes of this subchapter.
Amended by Act 2019, No. 315,§ 2974, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3753, eff. 7/1/2019.
Acts 1965, No. 132, § 17; A.S.A. 1947, § 84-2080.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 9 - ARKANSAS INCOME TAX WITHHOLDING ACT OF 1965 (§§ 26-51-901 — 26-51-920) › Section 26-51-906 - Withholding state income taxes of federal employees by federal agencies

The Secretary of the Department of Finance and Administration is authorized and directed to enter into an agreement with the United States Secretary of the Treasury with respect to withholding of income tax as provided by this subchapter and pursuant to Pub. L. No. 587 of 1952 and to Executive Order No. 10407 of November 7, 1952.
Amended by Act 2019, No. 910,§ 3755, eff. 7/1/2019.
Acts 1965, No. 132, § 23; A.S.A. 1947, § 84-2085.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 9 - ARKANSAS INCOME TAX WITHHOLDING ACT OF 1965 (§§ 26-51-901 — 26-51-920) › Section 26-51-907 - Withholding tables

The Secretary of the Department of Finance and Administration shall prepare and furnish to employers state income tax withholding tables based on the current income tax laws of the state, taking into consideration the various deductions and personal tax credits allowed therein. The tables shall be designed to provide for a yearly aggregate withholding that will approximate the state income tax liability of the average taxpayer with the various personal tax credits.
Amended by Act 2019, No. 910,§ 3756, eff. 7/1/2019.
Acts 1965, No. 132, § 17; A.S.A. 1947, § 84-2080.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 9 - ARKANSAS INCOME TAX WITHHOLDING ACT OF 1965 (§§ 26-51-901 — 26-51-920) › Section 26-51-909 - Annual withholding statement

(a)
Every employer shall file an annual statement of withholding for each employee.
(b)
(1)
The annual statement of withholding shall be in the form prescribed by the Secretary of the Department of Finance and Administration.
(2)
(A)
The statement from the employer shall be filed with the secretary on or before January 31 following the close of the income year.
(B)
An employer who has one hundred twenty-five (125) or more employees during the employer's income year shall file the statement:
(C)
The secretary may waive the requirement in subdivision (b)(2)(B) of this section if the secretary determines, on the basis of an application by the employer, that filing the statement electronically would cause an undue hardship on the employer.
(3)
(A)
The employer shall provide two (2) copies of the statement to the employee on or before January 31 following the close of the income year.
(B)
However, if the employment of the employee is terminated during the calendar year, the employer shall furnish the statement to the employee at the time of the termination of employment.
(c)
The statement shall show:
(1)
The name and withholding account number of the employer;
(2)
The name of the employee and his or her Social Security account number;
(3)
The total compensation paid the employee;
(4)
The total amount withheld by the employer pursuant to this subchapter for the year or part of a calendar year when the employee worked for less than a full calendar year; and
(5)
Such other information as the secretary shall require by rule.
(d)
An annual withholding statement shall not be required for wages less than six hundred dollars ($600) for services rendered as agricultural labor.
Amended by Act 2023, No. 644,§ 1, eff. 1/1/2024.
Amended by Act 2019, No. 315,§ 2976, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3759, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3758, eff. 7/1/2019.
Amended by Act 2017, No. 433,§ 1, eff. 8/1/2017.
Acts 1965, No. 132, § 7; 1967, No. 636, § 2; A.S.A. 1947, § 84-2077; Acts 1993, No. 785, § 15; 2005, No. 1309, § 2.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 9 - ARKANSAS INCOME TAX WITHHOLDING ACT OF 1965 (§§ 26-51-901 — 26-51-920) › Section 26-51-910 - Refunds to employer for overpayment

Any employer who makes an overpayment of the tax required to be remitted to the Secretary of the Department of Finance and Administration by §
26-51-908
may file application with the secretary, on a form prescribed by the secretary, to have the amount of such overpayment refunded to him or her or to have the amount credited against the payment which he or she is required to make for a subsequent quarterly period. However, the refund or credit shall be allowed only to the extent that the amount of the overpayment was not withheld under §
26-51-905
by the employer.
Amended by Act 2019, No. 910,§ 3760, eff. 7/1/2019.
Acts 1965, No. 132, § 10; 1979, No. 401, § 48; A.S.A. 1947, § 84-2078.2.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 9 - ARKANSAS INCOME TAX WITHHOLDING ACT OF 1965 (§§ 26-51-901 — 26-51-920) › Section 26-51-911 - Declaration of estimated tax

(a)
Every taxpayer subject to the tax levied by the Income Tax Act of 1929, §
26-51-101
et seq., shall make and file with the Secretary of the Department of Finance and Administration a declaration of the estimated tax for the income year if the taxpayer can reasonably expect the estimated tax to be more than one thousand dollars ($1,000).
(b)
The declaration of estimated tax shall be made on such forms and shall include such information as the secretary shall prescribe.
(c)
(1)
The declaration shall be filed with the secretary on or before the fifteenth day of the fourth month of the income year of the taxpayer.
(2)
However, taxpayers whose income from farming for the income year can reasonably be expected to amount to at least two-thirds (2/3) of the total gross income from all sources for the income year may file the declaration and pay the estimated tax on or before the fifteenth day of the second month after the close of the income year, or in lieu of filing any declaration, may file an income tax return and pay the tax on or before the fifteenth day of the third month after the close of the income year.
(d)
A taxpayer who, due to a change of circumstances, first meets the requirements for filing a declaration after the fifteenth day of the fourth month of the income year shall make and file the declaration on or before the next regular quarterly tax payment date.
(e)
(1)
A single declaration may be filed jointly by a husband and wife having the same income year.
(2)
If a joint declaration is filed by a husband and wife and they do not file a joint return for the income year, the estimated tax paid under the joint declaration may be treated as the estimated tax of either the husband or wife or may be divided between them.
(f)
A taxpayer may file amendments to a declaration at such times, under such rules, and in such form as the secretary shall prescribe.
Amended by Act 2019, No. 315,§ 2977, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3763, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3762, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3761, eff. 7/1/2019.
Acts 1965, No. 132, §§ 11-14; 1967, No. 13, § 1; 1967, No. 105, § 1; 1967, No. 636, §§ 4, 5; 1968 (1st Ex. Sess.), No. 61, § 6; 1977, No. 200, § 1; 1983, No. 831, § 1; A.S.A. 1947, §§ 84-2079 -- 84-2079.3; Acts 1989, No. 826, § 12; 1999, No. 1126, § 8; 2003, No. 774, § 4.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 9 - ARKANSAS INCOME TAX WITHHOLDING ACT OF 1965 (§§ 26-51-901 — 26-51-920) › Section 26-51-912 - Minimum estimated tax

A taxpayer who makes a declaration of estimated tax for the income year shall estimate an amount not less than ninety percent (90%) of the amount actually due.
Acts 1965, No. 132, § 15; 1967, No. 636, § 6; A.S.A. 1947, § 84-2079.4; Acts 1987, No. 502, § 14.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 9 - ARKANSAS INCOME TAX WITHHOLDING ACT OF 1965 (§§ 26-51-901 — 26-51-920) › Section 26-51-913 - Payment of estimated tax

(a)
The estimated tax as shown on the declaration filed with the Secretary of the Department of Finance and Administration shall be paid as follows:
(1)
If the estimated tax is not more than one thousand dollars ($1,000), payment may be made at the time the declaration is filed or at the time the return for the income year is filed;
(2)
If the estimated tax is in excess of one thousand dollars ($1,000), it may be paid in full at the time of filing the declaration of estimated tax, or, at the election of the taxpayer, it may be paid in four (4) equal installments to be due as follows:
(A)
The first installment is due at the time prescribed for filing the declaration;
(B)
The second installment is due on or before the fifteenth day of the sixth month of the income year;
(C)
The third installment is due on or before the fifteenth day of the ninth month of the income year; and
(D)
For:
(i)
Individual income tax, the fourth installment is due on or before the fifteenth day of the first month after the close of the income year; or
(ii)
Corporation income tax, the fourth installment is due on or before the fifteenth day of the last month of the income year;
(3)
In the case of a taxpayer who files an amendment to the declaration, the quarterly tax payments coming due after the amendment shall be adjusted either up or down to conform to the amended declaration of estimated tax; and
(4)
(A)
In the case of a taxpayer who first meets the requirements and files a declaration subsequent to the fifteenth day of the fourth month of the income year and not later than the fifteenth day of the ninth month of the income year, if the estimated tax is in excess of one thousand dollars ($1,000), the taxpayer may pay the estimated tax in equal installments with the first installment being due at the time of filing the declaration and an installment being due on each subsequent regular quarterly tax payment date for the income year as prescribed in subdivision (a)(2) of this section.
(B)
If the declaration is filed subsequent to the fifteenth day of the ninth month of the income year and on or before the fifteenth day of the first month after the close of the income year, the estimated tax shall be paid in full at the time of filing the declaration.
(b)
Any tax payment due under the provisions of this subchapter may be paid by the taxpayer in advance of the date prescribed in the section for the payment of the tax.
Amended by Act 2019, No. 910,§ 3764, eff. 7/1/2019.
Acts 1965, No. 132, § 16; 1983, No. 831, § 2; A.S.A. 1947, § 84-2079.5; Acts 1989, No. 826, § 13; 1999, No. 1126, § 9; 2003, No. 774, § 5.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 9 - ARKANSAS INCOME TAX WITHHOLDING ACT OF 1965 (§§ 26-51-901 — 26-51-920) › Section 26-51-914 - Furnishing exemption certificate to employer

(a)
Every employee whose wages are subject to the withholding provisions of this subchapter shall furnish his or her employer with a certificate showing the number of dependents claimed by the employee for purposes of withholding.
(b)
If any employee fails or refuses to furnish his or her employer with the certificate, the employer shall withhold from the wages of the employee as if the employee claimed no credit or exemption either for himself or herself or for any dependents.
(c)
The furnishing of information in the form required for federal income tax purposes shall be sufficient for the purposes of this section.
Acts 1965, No. 132, § 19; A.S.A. 1947, § 84-2082.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 9 - ARKANSAS INCOME TAX WITHHOLDING ACT OF 1965 (§§ 26-51-901 — 26-51-920) › Section 26-51-915 - Deposits of payments - Refunds

(a)
All payments received by the Secretary of the Department of Finance and Administration from employers for taxes withheld from employees and all payments received by the secretary from taxpayers as herein provided shall be deposited into the State Treasury as general revenues to the credit of the State Apportionment Fund.
(b)
Based upon information provided by the secretary, the Chief Fiscal Officer of the State shall determine the amount estimated to be necessary to meet any refunds of state income taxes under the provisions of this subchapter, and, upon certification of the Chief Fiscal Officer of the State, the Treasurer of State shall transfer from any general revenues in the General Revenue Allotment Reserve Fund the amount so certified to the Individual Income Tax Withholding Fund, from which the secretary is authorized to make refunds as provided for by law and by this subchapter.
(c)
All refund warrants drawn against the Individual Income Tax Withholding Fund which are not presented for payment within one (1) year of issuance shall be void.
(d)
Neither the secretary nor any member or employee of the Revenue Division of the Department of Finance and Administration shall be held personally liable for making any refund by reason of a fraudulent withholding certificate being used as a basis for the refund.
Amended by Act 2019, No. 910,§ 3765, eff. 7/1/2019.
Acts 1965, No. 132, § 22; 1965 (1st Ex. Sess.), No. 5, § 7; 1969, No. 620, § 17; A.S.A. 1947, § 84-2084.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 9 - ARKANSAS INCOME TAX WITHHOLDING ACT OF 1965 (§§ 26-51-901 — 26-51-920) › Section 26-51-916 - Employer liable for amounts required to be withheld - Exceptions

Every employer shall be liable for amounts required to be deducted and withheld by this subchapter regardless of whether or not the amounts were in fact deducted and withheld. However, if the employer fails to deduct and withhold the required amounts and if the tax against which the required amounts would have been credited is paid, the employer shall not be liable for those amounts not deducted and withheld if the failure was due to reasonable cause.
Acts 1965, No. 132, § 4; A.S.A. 1947, § 84-2076.1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 9 - ARKANSAS INCOME TAX WITHHOLDING ACT OF 1965 (§§ 26-51-901 — 26-51-920) › Section 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.
Amended by Act 2019, No. 910,§ 3766, eff. 7/1/2019.
Acts 1965, No. 132, § 18; A.S.A. 1947, § 84-2081.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 9 - ARKANSAS INCOME TAX WITHHOLDING ACT OF 1965 (§§ 26-51-901 — 26-51-920) › Section 26-51-918 - Withholding - Deferred income

(a)
(1)
Title
26 U.S.C. § 3405
, as in effect on January 1, 2005, regarding withholding from deferred income, is adopted as modified by subdivision (a)(2) of this section.
(2)
For the purposes of Arkansas withholding tax under this section:
(A)
The amount of withholding required under
26 U.S.C § 3405(b)(1)
shall be three percent (3%); and
(B)
The amount of withholding required under
26 U.S.C. § 3405(c)(1)(B)
shall be five percent (5%).
(b)
This section shall apply only when the payee is an Arkansas resident.
Acts 2005, No. 1309, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 9 - ARKANSAS INCOME TAX WITHHOLDING ACT OF 1965 (§§ 26-51-901 — 26-51-920) › Section 26-51-920 - Casinos - Withholding and reporting

(a)
(1)
A casino operating under the authority of The Arkansas Casino Gaming Amendment of 2018, Arkansas Constitution, Amendment 100, that is required to make a return under
26 U.S.C. § 6041
, as in effect on January 1, 2021, with respect to the payment of gambling winnings to a person shall also file a report with the Secretary of the Department of Finance and Administration that contains the same information and is filed in the same manner as required for the return filed under
26 U.S.C. § 6041
, as in effect on January 1, 2021.
(2)
(A)
The report required under subdivision (a)(1) of this section shall be filed electronically with the secretary on or before January 31 of each year for the preceding calendar year.
(B)
The secretary shall provide a method for casinos to file the report required under subdivision (a)(1) of this section electronically.
(b)
(1)
A casino operating under the authority of The Arkansas Casino Gaming Amendment of 2018, Arkansas Constitution, Amendment 100, and making payments of gambling winnings that are subject either to withholding or backup withholding under
26 U.S.C. § 3402
, as in effect on January 1, 2021, or
26 U.S.C. § 3406
, as in effect on January 1, 2021, shall also withhold Arkansas income tax on the same payments of gambling winnings.
(2)
Arkansas income tax shall be withheld from the payment of gambling winnings under subdivision (b)(1) of this section at the rate of five and nine-tenths percent (5.9%) or the highest income tax rate imposed on individual taxpayers under §
26-51-201
, whichever is less.
(3)
(A)
The amounts withheld by a casino under this subsection shall be remitted to the secretary electronically on or before the fifteenth day of the month following payment of the gambling winnings by the casino.
(B)
The secretary shall provide a method for casinos to report and pay amounts withheld under this subsection to the secretary electronically.
Added by Act 2021, No. 592,§ 1, eff. 7/28/2021.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 51 - INCOME TAXES (§§ 26-51-101 — 26-51-2804) › Subchapter 10 - WATER RESOURCE CONSERVATION AND DEVELOPMENT INCENTIVES ACT (§§ 26-51-1001 — 26-51-1015) › Section 26-51-1001 - Title

This subchapter shall be known as the "Water Resource Conservation and Development Incentives Act".
Acts 1995, No. 341, § 1.