Arkansas StatutesSubchapter 1 - General Provisionsยง 26-51-101 - Title.ยง 26-51-102ยง 26-51-103 - Captions not to affect interpretation.ยง 26-51-104 - Administration.ยง 26-51-105 - Income tax director, officers, agents, and employees.ยง 26-51-106 - Publication of statistics.ยง 26-51-107 - Distribution of tax.