Arkansas Code

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Subchapter 2 — Imposition of Tax

• Section26-51-201. Individuals, trusts, and estates — Definition.
• Section26-51-202. Nonresidents — Definitions.
• Section26-51-203. Fiduciaries.
• Section26-51-204. Railroads and public utilities.
• Section26-51-205. Corporations — Work Force 2000 Development Fund. [Effective until January 1, 2021.]
• Section26-51-205. Corporations — Work Force 2000 Development Fund. [Effective January 1, 2021.]
• Section26-51-206. Commercial ventures by churches — Exceptions.
• Section26-51-207. Income tax surcharge — Definition. [Expired.]