Arkansas Code Title 26, Subtitle 5, Chapter 51, Subchapter 1 - General Provisions

• § 26-51-101 - Title.
  This act shall be known and may be cited as the "Income Tax Act of 1929".
• § 26-51-102 - Definitions.
  As used in this chapter, unless the context otherwise requires: (1) "Corporation" includes joint-stock companies or associations and insurance companies; (2) "Director" means the...
• § 26-51-103 - Captions Not to Affect Interpretation.
  No caption of any section or set of sections shall in any way affect the interpretation of the Income Tax Act of 1929 or...
• § 26-51-104 - Administration.
  The Director of the Department of Finance and Administration shall administer and enforce the tax imposed by the Income Tax Act of 1929.
• § 26-51-105 - Income Tax Director, Officers, Agents, and Employees.
  (a) The Director of the Department of Finance and Administration, with the approval of the Governor, may appoint and remove a person to be...
• § 26-51-106 - Publication of Statistics.
  The Director of the Department of Finance and Administration shall prepare and publish annually statistics reasonably available, with respect to the operation of the...
• § 26-51-107 - Distribution of Tax.
  (a) All taxes, interest, penalties, and costs collected under the provisions of the Income Tax Act of 1929 shall be general revenues and shall...

Last modified: November 15, 2016