Arkansas Code Title 26, Subtitle 5, Chapter 51, Subchapter 23 - Lottery Withholding Act

• § 26-51-2301 - Title.
  This subchapter may be cited as the "Lottery Withholding Act".
• § 26-51-2302 - Definitions.
  As used in this subchapter: (1) "Claim center" means a claim center established by the Office of the Arkansas Lottery under § 23-115-207; (2)...
• § 26-51-2303 - Administration.
  (a) This subchapter shall be administered in accordance with the Arkansas Tax Procedure Act, § 26-18-101 et seq.(b) The Director of the Department of...
• § 26-51-2304 - Amount Deducted and Withheld -- Credit.
  (a) A claim center making a payment of lottery winnings on a single lottery ticket of more than five thousand dollars ($5,000) shall deduct...
• § 26-51-2305 - Withholding Return, Reporting, and Payment -- Lottery.
  (a) A claim center shall register to withhold income tax under § 26-51-2304 from lottery winnings in the manner prescribed by the Director of...
• § 26-51-2306 - Duties of the Claim Centers and Payees.
  (a) (1) The Office of the Arkansas Lottery is liable for amounts required to be deducted and withheld by a claim center under this...

Last modified: November 15, 2016