Arkansas Code Title 26, Subtitle 5, Chapter 51, Subchapter 9 - Arkansas Income Tax Withholding Act of 1965

• § 26-51-901 - Title.
  This subchapter may be cited as the "Arkansas Income Tax Withholding Act of 1965".
• § 26-51-902 - Definitions.
  As used in this subchapter: (1) "Agricultural labor" means agricultural labor as defined in 26 U.S.C. § 3121(g), as in effect January 1, 1993;...
• § 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.,...
• § 26-51-904 - Rules and Regulations -- Forms.
  The Director of the Department of Finance and Administration shall make and prescribe such rules, regulations, and forms as he or she shall deem...
• § 26-51-905 - Withholding of Tax.
  (a) (1) Every employer making payments of wages to employees shall deduct and withhold from the employees' wages an amount determined from withholding tables...
• § 26-51-906 - Withholding State Income Taxes of Federal Employees by Federal Agencies.
  The Director of the Department of Finance and Administration is authorized and directed to enter into an agreement with the Secretary of the Treasury...
• § 26-51-907 - Withholding Tables.
  The Director of the Department of Finance and Administration shall prepare and furnish to employers state income tax withholding tables based on the current...
• § 26-51-908 - Employer's Return and Payment of Taxes Withheld.
  (a) (1) Every employer required to deduct and withhold from wages under this subchapter shall file a withholding return on an annual basis as...
• § 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...
• § 26-51-910 - Refunds to Employer for Overpayment.
  Any employer who makes an overpayment of the tax required to be remitted to the Director of the Department of Finance and Administration by...
• § 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...
• § 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...
• § 26-51-913 - Payment of Estimated Tax.
  (a) The estimated tax as shown on the declaration filed with the Director of the Department of Finance and Administration shall be paid as...
• § 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...
• § 26-51-915 - Deposits of Payments -- Refunds.
  (a) All payments received by the Director of the Department of Finance and Administration from employers for taxes withheld from employees and all payments...
• § 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...
• § 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...
• § 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...
• § 26-51-919 - Pass-Through Entities.
  (a) As used in this section: (1) "Lower-tier pass-through entity" means a member of a pass-through entity that is itself a pass-through entity; (2)...

Last modified: November 15, 2016