Arkansas Code

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Subchapter 8 — Tax Returns

• Section26-51-801. Returns by individuals — Definitions.
• Section26-51-802. Partnership returns.
• Section26-51-803. Fiduciary returns.
• Section26-51-804. Corporation returns.
• Section26-51-805. Consolidated corporate returns.
• Section26-51-806. Filing returns — Time and place — Forms — Definitions.
• Section26-51-807. Filing returns — Extensions of time.
• Section26-51-808. Failure to file return or include income — Return or supplemental return.
• Section26-51-809. Receipts for taxes.
• Section26-51-810. Forms provided to tax practitioners.
• Section26-51-811. Information at source as to recipients of income.
• Section26-51-812. Withholding tax at source.
• Section26-51-813. Reports and returns — Confidentiality — Exceptions.
• Section26-51-814. Reports and returns — Preservation and destruction.
• Section26-51-815. Computing capital gains and losses — Definitions.
• Section26-51-816. Signature document.