Arkansas Code Title 26, Subtitle 5, Chapter 51, Subchapter 8 - Tax Returns

• § 26-51-801 - Returns by Individuals.
  (a) Every person owning property or doing business in the State of Arkansas shall file a return with the Director of the Department of...
• § 26-51-802 - Partnership Returns.
  (a) A partnership shall be classified and taxed for Arkansas income tax purposes in the same manner as it is classified and taxed for...
• § 26-51-803 - Fiduciary Returns.
  (a) Every fiduciary, except a receiver appointed by authority of law in possession of part only of the property of an individual, shall make...
• § 26-51-804 - Corporation Returns.
  (a) Every corporation subject to taxation under the Income Tax Act of 1929 shall make a return stating specifically the items of its gross...
• § 26-51-805 - Consolidated Corporate Returns.
  (a) (1) All corporations which are eligible members of an affiliated group as that term is defined in 26 U.S.C. § 1504(a) and (b)...
• § 26-51-806 - Filing Returns -- Time and Place -- Forms. [Effective Until January 1, 2017.]
  (a) (1) Returns shall be in such form as the Director of the Department of Finance and Administration may prescribe from time to time...
• § 26-51-807 - Filing Returns -- Extensions of Time.
  (a) (1) Any person who requests an automatic extension of time for filing a federal income tax return and who attaches a copy of...
• § 26-51-808 - Failure to File Return or Include Income -- Return or Supplemental Return.
  (a) If the Director of the Department of Finance and Administration shall be of the opinion that any taxpayer has failed to file a...
• § 26-51-809 - Receipts for Taxes.
  The Director of the Department of Finance and Administration shall give to any person making any payment a full written or printed receipt stating...
• § 26-51-810 - Forms Provided to Tax Practitioners.
  (a) The Director of the Department of Finance and Administration may impose a postage fee sufficient to defray the cost of postage for mailing...
• § 26-51-811 - Information At Source As to Recipients of Income.
  (a) (1) Every individual, partnership, limited liability company, corporation, joint-stock company or association, or insurance company, being a resident or having a place of...
• § 26-51-812 - Withholding Tax At Source.
  (a) The Director of the Department of Finance and Administration, whenever he or she deems it necessary to ensure compliance with the provisions of...
• § 26-51-813 - Reports and Returns -- Confidentiality -- Exceptions.
  (a) It shall be unlawful for the Department of Finance and Administration or any other public official or employee to divulge or otherwise make...
• § 26-51-814 - Reports and Returns -- Preservation and Destruction.
  All reports and returns required by the Income Tax Act of 1929 shall be preserved for three (3) years and thereafter until the Director...
• § 26-51-815 - Computing Capital Gains and Losses.
  (a) (1) (A) To the extent they apply to capital gains and losses realized or incurred during income years beginning after December 31, 1996,...
• § 26-51-816 - Signature Document.
  (a) The Director of the Department of Finance and Administration may require the originator, transmitter, or paid preparer of an electronically filed Arkansas income...

Last modified: November 15, 2016