Chapter 51 - Income Taxes
- Subchapter 1 - General Provisions
- Subchapter 2 - Imposition of Tax
- Subchapter 3 - Exemptions and Reduced Tax Rates
- § 26-51-301 - Individuals exempt from taxation or qualifying for the low income tax credit.
- § 26-51-302 - [Repealed.]
- § 26-51-303
- § 26-51-304 - Income from investments made by nonprofit organizations.
- § 26-51-305 - [Repealed.]
- § 26-51-306
- § 26-51-307
- § 26-51-308 - Trusts for qualified deferred compensation plans exempt.
- § 26-51-309 - Charitable remainder trusts.
- § 26-51-310 - Foreign income exclusion.
- § 26-51-311 - Qualified windmill blade manufacturing exemption.
- § 26-51-312 - Qualified windmill blade and windmill component manufacturing exemption.
- Subchapter 4 - Computation of Tax Liability
- § 26-51-401 - Tax year -- Accounting method.
- § 26-51-402 - Tax year -- Basis for determining liability.
- § 26-51-403
- § 26-51-404
- § 26-51-405 - Partnership income.
- § 26-51-406 - Income to beneficiaries of trusts and estates.
- § 26-51-407 - Financial institutions.
- § 26-51-408 - Dividends of financial institutions taxable.
- § 26-51-409 - Federal Subchapter S adopted.
- § 26-51-410 - Inventory.
- § 26-51-411 - Gain or loss -- Sales of property.
- § 26-51-412 - Gain or loss -- Exchange of property.
- § 26-51-413 - Corporate liquidations.
- § 26-51-414 - Deferred compensation plans.
- § 26-51-415 - Deductions -- Interest.
- § 26-51-416 - Deductions -- Taxes.
- § 26-51-417 - Deductions -- Alimony or separate maintenance.
- § 26-51-418 - Deductions -- Disabled children.
- § 26-51-419 - Deductions -- Charitable contributions.
- § 26-51-420 - Deductions -- Education service cooperative contributions.
- § 26-51-421 - [Repealed.]
- § 26-51-422 - Deductions -- Fair market value of donated artistic, literary, and musical creations.
- § 26-51-423
- § 26-51-424 - Deductions -- Losses.
- § 26-51-425 - Deductions -- Worthless debts.
- § 26-51-426 - Deductions -- Reserve for bad debts or liabilities.
- § 26-51-427
- § 26-51-428
- § 26-51-429 - Deductions -- Depletion allowances.
- § 26-51-430 - Deductions -- Standard deduction.
- § 26-51-431 - Items not deductible in net income computation.
- § 26-51-432 - -- 26-51-434. [Repealed.]
- § 26-51-435 - Nonresidents or part-year residents.
- § 26-51-436 - Deductions -- Limitations.
- § 26-51-437 - Miscellaneous itemized deductions.
- § 26-51-438 - [Repealed.]
- § 26-51-439 - Capitalization of certain expenses.
- § 26-51-440
- § 26-51-441 - Contribution to Olympic Committee Program.
- § 26-51-442 - Sale of property to comply with conflict-of-interest requirements.
- § 26-51-443 - Allocation of unstated interest -- Foregone interest.
- § 26-51-444 - Deductions -- Soil and water conservation.
- § 26-51-445 - Adoption expenses.
- § 26-51-446 - Long-term intergenerational security.
- § 26-51-447 - Deductions -- Tuition to post-secondary educational institutions.
- § 26-51-448 - Educational individual retirement accounts.
- § 26-51-449 - Contribution to the Arkansas School for the Blind and the Arkansas School for the Deaf.
- § 26-51-450 - Deductions -- Small business guaranty fees.
- § 26-51-451 - Voluntary contributions to Organ Donor Awareness Education Trust Fund.
- § 26-51-452 - Organ Donor Awareness Education Trust Fund -- Rules and regulations.
- § 26-51-453 - Health savings accounts.
- § 26-51-454 - Contribution to Arkansas Area Agencies on Aging.
- § 26-51-455 - Income tax check-off program for contributions to the Newborn Umbilical Cord Blood Initiative.
- § 26-51-456 - Contribution to Arkansas Tax-Deferred Tuition Savings Program account.
- Subchapter 5 - Tax Credits Generally
- § 26-51-501 - Personal tax credits.
- § 26-51-502 - Household and dependent care services.
- § 26-51-503 - Support of a child with a developmental disability.
- § 26-51-504
- § 26-51-505
- § 26-51-506 - Tax credit for waste reduction, reuse, or recycling equipment -- Eligibility.
- § 26-51-507 - Employer-provided child care -- As qualified under 26-52-401.
- § 26-51-508 - Employer-provided child care -- As qualified under 26-52-516 or 26-53-132.
- § 26-51-509 - Youth apprenticeship program.
- § 26-51-510 - [Repealed.]
- § 26-51-511 - Coal mining, producing, and extracting.
- § 26-51-512 - Rice straw tax credit.
- § 26-51-513 - Arkansas historic rehabilitation income tax credit.
- § 26-51-514 - Cigarette receptacle tax credit. [Effective if contingency in Acts 2009, No. 1500, 2 is met.].
- Subchapter 6 - Property Tax Credit for Senior Citizens
- Subchapter 7 - Uniform Division of Income for Tax Purposes Act
- § 26-51-701
- § 26-51-702
- § 26-51-703 - Taxpayer taxable in another state.
- § 26-51-704
- § 26-51-705 - Rents and royalties -- Extent of utilization of tangible personal property.
- § 26-51-706
- § 26-51-707
- § 26-51-708 - Patent and copyright royalties.
- § 26-51-709
- § 26-51-710 - Real and tangible personal property -- Factor.
- § 26-51-711 - Original cost of property -- Annual rental rate.
- § 26-51-712 - Average value of property.
- § 26-51-713 - Payroll factor.
- § 26-51-714 - Compensation for service -- Determination of payment in state.
- § 26-51-715 - Sales factor.
- § 26-51-716 - Sales of tangible personal property.
- § 26-51-717 - Sales -- Income-producing activity.
- § 26-51-718 - Procedure when allocation does not fairly represent taxpayer's business activity.
- § 26-51-719 - Construction.
- § 26-51-720 - Severability.
- § 26-51-721 - Repealer.
- § 26-51-722 - Effective date.
- § 26-51-723 - Legislative findings -- Emergency.
- Subchapter 8 - Tax Returns
- § 26-51-801 - Returns by individuals.
- § 26-51-802 - Partnership returns.
- § 26-51-803 - Fiduciary returns.
- § 26-51-804 - Corporation returns.
- § 26-51-805
- § 26-51-806 - Filing returns -- Time and place -- Forms.
- § 26-51-807 - Filing returns -- Extensions of time.
- § 26-51-808 - Failure to file return or include income -- Return or supplemental return.
- § 26-51-809 - Receipts for taxes.
- § 26-51-810 - Forms provided to tax practitioners.
- § 26-51-811 - Information at source as to recipients of income.
- § 26-51-812 - Withholding tax at source.
- § 26-51-813 - Reports and returns -- Confidentiality -- Exceptions.
- § 26-51-814 - Reports and returns -- Preservation and destruction.
- § 26-51-815 - Computing capital gains and losses.
- § 26-51-816 - Signature document.
- Subchapter 9 - Arkansas Income Tax Withholding Act
- § 26-51-901 - Title.
- § 26-51-902 - Definitions.
- § 26-51-903 - Subchapter supplemental.
- § 26-51-904 - Rules and regulations -- Forms.
- § 26-51-905
- § 26-51-906 - Withholding state income taxes of federal employees by federal agencies.
- § 26-51-907 - Withholding tables.
- § 26-51-908 - Employer's return and payment of taxes withheld.
- § 26-51-909 - Annual withholding statement.
- § 26-51-910 - Refunds to employer for overpayment.
- § 26-51-911
- § 26-51-912 - Minimum estimated tax.
- § 26-51-913 - Payment of estimated tax.
- § 26-51-914 - Furnishing exemption certificate to employer.
- § 26-51-915 - Deposits of payments -- Refunds.
- § 26-51-916 - Employer liable for amounts required to be withheld -- Exceptions.
- § 26-51-917 - Employer's withholding account number.
- § 26-51-918 - Withholding -- Deferred income.
- § 26-51-919
- Subchapter 10 - Water Resource Conservation and Development Incentives
- § 26-51-1001 - Title.
- § 26-51-1002 - Legislative findings.
- § 26-51-1003 - Definitions.
- § 26-51-1004 - Applicability -- Effective date.
- § 26-51-1005 - Credit granted -- Water impoundments outside critical areas.
- § 26-51-1006 - Credit granted -- Water impoundments within critical areas.
- § 26-51-1007 - Credit granted -- Surface water conversion outside critical areas.
- § 26-51-1008 - Credit granted -- Surface water conversion within critical areas.
- § 26-51-1009 - Credit granted -- Land leveling for water conservation.
- § 26-51-1010 - Application and approval procedure -- Administration.
- § 26-51-1011 - Development, operation, and tax credits.
- § 26-51-1012 - Deduction for project costs above tax credit.
- § 26-51-1013 - Annual compilation of credits -- Expiration of the subchapter.
- § 26-51-1014 - Construction.
- Subchapter 11 - Donations or Sales of Equipment to Educational Institutions
- Subchapter 12 - Steel Mill Tax Incentives
- Subchapter 13 - Winnings Withholding Act
- § 26-51-1301 - Title.
- § 26-51-1302 - Definitions.
- § 26-51-1303 - Amount deducted and withheld -- Credit.
- § 26-51-1304 - Administration.
- § 26-51-1305 - Liability of franchise holders.
- § 26-51-1306 - Withholding return and payment.
- § 26-51-1307 - Annual statement of withholding.
- § 26-51-1308 - Duties of franchise holders and payees.
- § 26-51-1309 - Gaming winnings tax levied on winnings paid by electronic games of skill.
- § 26-51-1310 - Withholding return, reporting, and payment -- Electronic games of skill.
- Subchapter 14 - Apportionment and Allocation of Net Income of Financial Institutions
- Subchapter 15 - Private Wetland and Riparian Zone Creation and Restoration Incentive
- § 26-51-1501 - Title.
- § 26-51-1502 - Legislative findings.
- § 26-51-1503 - Definitions.
- § 26-51-1504 - Applicability.
- § 26-51-1505 - Credits granted.
- § 26-51-1506 - Administration.
- § 26-51-1507 - Application and approval procedure.
- § 26-51-1508 - Development, operation, and tax credits.
- § 26-51-1509 - Recordkeeping requirement.
- § 26-51-1510 - Annual compilation of credits -- Expiration of subchapter -- Tax credit availability.
- 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