Arkansas StatutesSubchapter 2 - Imposition of Taxยง 26-51-201 - Individuals, trusts, and estates.ยง 26-51-202ยง 26-51-203 - Fiduciaries.ยง 26-51-204 - Railroads and public utilities.ยง 26-51-205 - Corporations -- Work Force 2000 Development Fund.ยง 26-51-206 - Commercial ventures by churches -- Exceptions.ยง 26-51-207 - Income tax surcharge.