Subtitle 5 - State Taxes
- Chapter 50 - General Provisions
- Chapter 51 - Income Taxes
- Subchapter 1 - General Provisions
- Subchapter 2 - Imposition of Tax
- Subchapter 3 - Exemptions and Reduced Tax Rates
- Subchapter 4 - Computation of Tax Liability
- Subchapter 5 - Tax Credits Generally
- Subchapter 6 - Property Tax Credit for Senior Citizens
- Subchapter 7 - Uniform Division of Income for Tax Purposes Act
- Subchapter 8 - Tax Returns
- Subchapter 9 - Arkansas Income Tax Withholding Act
- Subchapter 10 - Water Resource Conservation and Development Incentives
- Subchapter 11 - Donations or Sales of Equipment to Educational Institutions
- Subchapter 12 - Steel Mill Tax Incentives
- Subchapter 13 - Winnings Withholding Act
- Subchapter 14 - Apportionment and Allocation of Net Income of Financial Institutions
- Subchapter 15 - Private Wetland and Riparian Zone Creation and Restoration Incentive
- Subchapter 16 - Youth Apprenticeship/Work-Based Learning Program Tax Credit
- Subchapter 17 - Low Income Housing Tax Credit
- Subchapter 18 - Small Business Capital Formation Act
- Subchapter 19 - Employee Tuition Reimbursement Tax Credit
- Subchapter 20 - Manufacturer's Investment Tax Credit
- Subchapter 21 - Gift of Life Act
- Subchapter 22 - Arkansas Historic Rehabilitation Income Tax Credit Act
- Subchapter 23 - Lottery Withholding Act
- Chapter 52 - Gross Receipts Tax
- Subchapter 1 - General Provisions
- Subchapter 2 - Permits
- Subchapter 3 - Imposition of Tax
- Subchapter 4 - Exemptions
- Subchapter 5 - Returns and Remittance of Tax
- Subchapter 6 - Equalization of Taxes For Border Cities and Towns
- Subchapter 7 - Economic Investment Tax Credit Act
- Subchapter 8 - Custom Manufactured Homes
- Subchapter 9 - Steel Mill Tax Incentives
- Subchapter 10 - Tourism Gross Receipts Tax
- Subchapter 11 - Arkansas Medicaid Gross Receipts Tax Act
- Subchapter 12 - Medicaid Provider Excise Tax
- Subchapter 13 - Personal Care Services Excise Tax
- Subchapter 14 - Home Health and Personal Care Services Tax
- Subchapter 15 - Bingo Games
- Subchapter 16 - Arkansas Sales Tax Advisory Committee
- Chapter 53 - Compensating Or Use Taxes
- Chapter 54 - Corporate Franchise Taxes
- § 26-54-101 - Title.
- § 26-54-102 - Definitions.
- § 26-54-103 - Effect upon prior rights, etc.
- § 26-54-104 - Annual franchise tax.
- § 26-54-105 - Franchise tax reports.
- § 26-54-106 - [Repealed.]
- § 26-54-107 - Computation of tax -- Penalty -- Relief.
- § 26-54-108 - Taxes and penalties as lien.
- § 26-54-109 - Lists of corporations to be prepared.
- § 26-54-110 - Dissolution or withdrawal by corporations.
- § 26-54-111 - Charter forfeiture for failure to pay tax -- Procedure.
- § 26-54-112 - Reinstatement of corporations.
- § 26-54-113 - Disposition of funds.
- § 26-54-114 - Nonpayment of franchise taxes.
- Chapter 55 - Motor Fuels Taxes
- Subchapter 1 - General Provisions
- Subchapter 2 - Motor Fuel Tax Law
- Subchapter 3 - Refunds -- Motor Fuels Used for Agricultural Purposes
- Subchapter 4 - Refunds -- Motor Fuels Used in Motor Buses
- Subchapter 5 - Interstate Motor Fuels Dealers
- Subchapter 6 - Shipments of Motor Fuels
- Subchapter 7 - Fuel Imported in Supply Tanks
- Subchapter 8 - Unlicensed Out-of-State Trucks
- Subchapter 9 - Vehicle Tank Inspections
- Subchapter 10 - Additional Taxes and Fees
- Subchapter 11 - International Fuel Tax Agreement
- Subchapter 12 - Additional Taxes on Motor Fuel, Distillate Special Fuels, and Liquefied Gas Special Fuels
- Subchapter 13 - Refunds -- Motor Fuels Used by Fire Departments
- Chapter 56 - Special Motor Fuels Taxes
- Subchapter 1 - General Provisions
- Subchapter 2 - Distillate Special Fuels
- Subchapter 3 - Liquefied Gas
- Subchapter 4 - Diesel-Powered Vehicles
- Subchapter 5 - Additional Taxes and Fees
- Subchapter 6 - Additional Taxes on Motor Fuel, Distillate Special Fuels, and Liquefied Gas Special Fuels
- Subchapter 7 - Refunds -- Motor Fuels Used by Fire Departments
- Chapter 57 - State Privilege Taxes
- Subchapter 1 - General Provisions
- Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977
- Subchapter 3 - Slot and Vending Machines Generally
- Subchapter 4 - Coin-Operated Amusements
- Subchapter 5 - Travel Bureaus or Services
- Subchapter 6 - Insurance Premium Taxes
- Subchapter 7 - Inedible Fats and Oils Collectors
- Subchapter 8 - Additional Tax on Tobacco Products
- Subchapter 9 - Arkansas Soft Drink Tax Act
- Subchapter 10 - Vending Devices Sales Tax
- Subchapter 11 - Tax on Tobacco Products to Fund Breast Cancer Control and Research
- Subchapter 12 - Vending Devices Decal Act of 1997
- Subchapter 13 - Enforcement Enhancements
- Chapter 58 - Severance Taxes
- Chapter 59 - Estate Taxes
- § 26-59-101 - Title.
- § 26-59-102 - Definitions.
- § 26-59-103
- § 26-59-104 - Federal rules of interpretation applicable.
- § 26-59-105 - Administration and enforcement of chapter.
- § 26-59-106 - Amount of tax imposed -- Resident estates.
- § 26-59-107 - Tax imposed -- Nonresident estates.
- § 26-59-108 - Exemptions.
- § 26-59-109 - Estate tax returns generally.
- § 26-59-110 - Estate tax returns -- Contents.
- § 26-59-111 - Estate tax return -- Extension of filing time.
- § 26-59-112 - Director to make return when no return filed.
- § 26-59-113 - Payment -- Time limitations -- Federal election.
- § 26-59-114 - Payment of tax -- Discharge of executor.
- § 26-59-115 - [Repealed.]
- § 26-59-116 - Payment of tax -- Reimbursement to person paying tax.
- § 26-59-117 - Payment of tax -- Executor's liability.
- § 26-59-118 - Payment of tax -- Executor's right to sell real estate.
- § 26-59-119 - Executor -- Notice of appointment.
- § 26-59-120 - Duties of probate clerks -- Information required.
- § 26-59-121 - Corporate executors of nonresident decedents -- Restrictions.
- § 26-59-122 - Disposition and allocation of funds.
- Chapter 60 - Real Property Transfer Tax
- § 26-60-101 - Definition.
- § 26-60-102 - Transfers to which chapter inapplicable.
- § 26-60-103 - Enforcement and regulations by Director of the Department of Finance and Administration.
- § 26-60-104 - Rules and regulations.
- § 26-60-105 - Tax on transfer instruments -- Additional tax.
- § 26-60-106 - Payment of tax.
- § 26-60-107 - Real Property Transfer Tax Affidavit of Compliance Form.
- § 26-60-108 - Real Property Transfer Tax Affidavit of Compliance and Receipt -- Completion, storage, audit, etc.
- § 26-60-109 - Documentary stamps.
- § 26-60-110 - Recordation of deed.
- § 26-60-111 - Filing deed in violation -- False information -- Penalties.
- § 26-60-112 - Disposition of funds collected.
- Chapter 61 - Tax on Timberlands and Rangelands
- § 26-61-101 - Title.
- § 26-61-102 - Definition.
- § 26-61-103 - Levy of tax.
- § 26-61-104 - Nature of tax.
- § 26-61-105 - Lien on property.
- § 26-61-106 - [Repealed.]
- § 26-61-107 - Classification of lands.
- § 26-61-108 - Time for payment.
- § 26-61-109 - Penalty and delinquency.
- § 26-61-110 - Disposition of taxes collected.
- § 26-61-111 - Failure of county officials to collect taxes.
- § 26-61-112 - Exemption from tax.
- Chapter 62 - Alternative Fuels Tax
- Chapter 63 - Arkansas Special Excise Taxes
- Chapters 64-71 - [RESERVED.]