Arkansas Code Title 26, Subtitle 5, Chapter 51, Subchapter 2 - Imposition of Tax

• § 26-51-201 - Individuals, Trusts, and Estates.
  (a) For tax years beginning on and after January 1, 2014, a tax is imposed upon, and with respect to, the entire income of...
• § 26-51-202 - Nonresidents.
  (a) A tax is imposed and shall be assessed, levied, collected, and paid annually at the rates specified in § 26-51-201 upon and with...
• § 26-51-203 - Fiduciaries.
  (a) The tax imposed by the Income Tax Act of 1929 shall be imposed upon resident fiduciaries, which tax shall be levied, collected, and...
• § 26-51-204 - Railroads and Public Utilities.
  Every railroad or other public utility, whether organized under the laws of this state or any other state or the federal government, shall be...
• § 26-51-205 - Corporations -- Work Force 2000 Development Fund.
  (a) Every corporation organized under the laws of this state shall pay annually an income tax with respect to carrying on or doing business...
• § 26-51-206 - Commercial Ventures by Churches -- Exceptions.
  (a) All income derived from the operation of any business or commercial enterprise or the sale, rental, or other disposition of any property used...
• § 26-51-207 - Income Tax Surcharge.
  (a) In addition to the taxes levied by §§ 26-51-201 et seq., 26-51-301, and 26-51-302 [repealed], there is levied an income tax surcharge of...

Last modified: November 15, 2016