Title 26, Taxation

The provisions of this subchapter are declared to be supplemental to the provisions of the Income Tax Act of 1929, § 26-51-101 et seq., and shall not be construed to repeal any part thereof not in direct conflict with this subchapter.

The Secretary of the Department of Finance and Administration shall make and prescribe such rules and forms as he or she shall deem necessary to carry out the purposes of this subchapter.

(a) (1) Every employer making payments of wages to employees shall deduct and withhold from the employees' wages an amount determined from withholding tables promulgated by the Secretary of the Department of Finance and Administration and furnished to the employer.(2) The full am…

The Secretary of the Department of Finance and Administration is authorized and directed to enter into an agreement with the United States Secretary of the Treasury with respect to withholding of income tax as provided by this subchapter and pursuant to Pub. L. No. 587 of 1952 an…

The Secretary of the Department of Finance and Administration shall prepare and furnish to employers state income tax withholding tables based on the current income tax laws of the state, taking into consideration the various deductions and personal tax credits allowed therein. T…

(a) (1) Every employer required to deduct and withhold from wages under this subchapter shall file a withholding return on an annual basis as prescribed by the Secretary of the Department of Finance and Administration and annually pay over to the secretary the full amount require…

(a) Every employer shall file an annual statement of withholding for each employee. (b) (1) The annual statement of withholding shall be in the form prescribed by the Secretary of the Department of Finance and Administration.(2) (A) The statement from the employer shall be filed …

Any employer who makes an overpayment of the tax required to be remitted to the Secretary of the Department of Finance and Administration by § 26-51-908 may file application with the secretary, on a form prescribed by the secretary, to have the amount of such overpayment refunded…

(a) Every taxpayer subject to the tax levied by the Income Tax Act of 1929, § 26-51-101 et seq., shall make and file with the Secretary of the Department of Finance and Administration a declaration of the estimated tax for the income year if the taxpayer can reasonably expect the…

A taxpayer who makes a declaration of estimated tax for the income year shall estimate an amount not less than ninety percent (90%) of the amount actually due.

(a) The estimated tax as shown on the declaration filed with the Secretary of the Department of Finance and Administration shall be paid as follows:(1) If the estimated tax is not more than one thousand dollars ($1,000), payment may be made at the time the declaration is filed or…

(a) Every employee whose wages are subject to the withholding provisions of this subchapter shall furnish his or her employer with a certificate showing the number of dependents claimed by the employee for purposes of withholding. (b) If any employee fails or refuses to furnish h…

(a) All payments received by the Secretary of the Department of Finance and Administration from employers for taxes withheld from employees and all payments received by the secretary from taxpayers as herein provided shall be deposited into the State Treasury as general revenues …

Every employer shall be liable for amounts required to be deducted and withheld by this subchapter regardless of whether or not the amounts were in fact deducted and withheld. However, if the employer fails to deduct and withhold the required amounts and if the tax against which …

Every employer, as defined in this subchapter, shall make application to the Revenue Division of the Department of Finance and Administration for and be assigned an employer's withholding account number. The account number assigned to an employer shall be used by the employer on …

(a) (1) Title 26 U.S.C. § 3405, as in effect on January 1, 2005, regarding withholding from deferred income, is adopted as modified by subdivision (a)(2) of this section.(2) For the purposes of Arkansas withholding tax under this section:(A) The amount of withholding required und…

(a) As used in this section:(1) “Lower-tier pass-through entity” means a member of a pass-through entity that is itself a pass-through entity;(2) “Member” means a shareholder of a Subchapter S corporation, a partner in a general partnership, a partner in a limited partnership, a …

(a) (1) A casino operating under the authority of The Arkansas Casino Gaming Amendment of 2018, Arkansas Constitution, Amendment 100, that is required to make a return under 26 U.S.C. § 6041, as in effect on January 1, 2021, with respect to the payment of gambling winnings to a p…