§ 26-51-408 - Dividends of financial institutions taxable.
26-51-408. Dividends of financial institutions taxable.
Dividends paid on shares of stock of financial institutions shall be subject to income tax under the Arkansas Income Tax Act, as amended, 26-51-101 et seq., on the same basis as dividends on shares of stock of business corporations.
Dividends paid on shares of stock of financial institutions shall be subject to income tax under the Arkansas Income Tax Act, as amended, 26-51-101 et seq., on the same basis as dividends on shares of stock of business corporations.
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