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26-51-905. Withholding of tax.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-905. Withholding of tax.
(a)(1) Every employer making payments of wages to employees shall deduct and withhold from the employees' wages an amount determined from withholding tables promulgated by the Secretary of the Department of Finance and Administration and furnished to the employer.
(2) The full amount deducted and withheld from any employee's wages during the income year shall be credited against the tax liability of the employee under the Income Tax Act of 1929, § 26-51-101 et seq., for that year.
(b)(1) Notwithstanding the provisions of subsection (a) of this section, every employer who withholds less than one thousand dollars ($1,000) for a full year's withholding shall report and remit annually on a date specified by the secretary any amounts so withheld by the employer.
(2) An employer shall be advised by the secretary of the employer's classification and shall report as classified until such time as the employer advises the secretary in writing that the employer no longer has employees or the employer is closing the business.
(3) However, it shall be the duty of the employer to report to the secretary at the end of each income year all wages paid to any such employees on the same forms provided in this subchapter for making employer annual withholding statements in order that the secretary may determine the tax liability, if any, of those employees during that income year.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-905
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-51-905
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 81f2066bec197e92d05e564d24c4db2882feea220fc18faff12179e269c3ed33
Source location: content.xml paragraph 14821
Stored source content
26-51-905. Withholding of tax.
(a)(1) Every employer making payments of wages to employees shall deduct and withhold from the employees' wages an amount determined from withholding tables promulgated by the Secretary of the Department of Finance and Administration and furnished to the employer.
(2) The full amount deducted and withheld from any employee's wages during the income year shall be credited against the tax liability of the employee under the Income Tax Act of 1929, § 26-51-101 et seq., for that year.
(b)(1) Notwithstanding the provisions of subsection (a) of this section, every employer who withholds less than one thousand dollars ($1,000) for a full year's withholding shall report and remit annually on a date specified by the secretary any amounts so withheld by the employer.
(2) An employer shall be advised by the secretary of the employer's classification and shall report as classified until such time as the employer advises the secretary in writing that the employer no longer has employees or the employer is closing the business.
(3) However, it shall be the duty of the employer to report to the secretary at the end of each income year all wages paid to any such employees on the same forms provided in this subchapter for making employer annual withholding statements in order that the secretary may determine the tax liability, if any, of those employees during that income year.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-101. Title.
This act shall be known and may be cited as the “Income Tax Act of 1929”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-51-101. This identifies an authority to review, not proof of applicability.