Arkansas Code Title 26, Subtitle 5, Chapter 51 - Income Taxes

• Subchapter 1 - General Provisions
• Subchapter 2 - Imposition of Tax
• Subchapter 3 - Exemptions and Reduced Tax Rates
• Subchapter 4 - Computation of Tax Liability
• Subchapter 5 - Tax Credits Generally
• Subchapter 6 - Property Tax Credit for Senior Citizens
• Subchapter 7 - Uniform Division of Income for Tax Purposes Act
• Subchapter 8 - Tax Returns
• Subchapter 9 - Arkansas Income Tax Withholding Act of 1965
• Subchapter 10 - Water Resource Conservation and Development Incentives Act
• Subchapter 11 - Donations or Sales of Equipment to Educational Institutions
• Subchapter 12 - Steel Mill Tax Incentives
• Subchapter 13 - Winnings Withholding Act
• Subchapter 14 - Apportionment and Allocation of Net Income of Financial Institutions
• Subchapter 15 - Arkansas Private Wetland and Riparian Zone Creation, Restoration, and Conservation Tax Credits Act
• Subchapter 16 - Youth Apprenticeship/work-Based Learning Program Tax Credit
• Subchapter 17 - Low Income Housing Tax Credit
• Subchapter 18 - Small Business Capital Formation Act
• Subchapter 19 - Employee Tuition Reimbursement Tax Credit
• Subchapter 20 - Manufacturer's Investment Tax Credit Act
• Subchapter 21 - Gift of Life Act
• Subchapter 22 - Arkansas Historic Rehabilitation Income Tax Credit Act
• Subchapter 23 - Lottery Withholding Act
• Subchapter 24 - Arkansas Central Business Improvement District Rehabilitation and Development Investment Tax Credit Act [Effective If Contingency in § 26-51-2412 is Met]
• Subchapter 25 - Income Tax Refund Check-Off and Contribution Programs

Last modified: November 15, 2016