Every franchise holder required to deduct and withhold income tax from racing winnings under this subchapter shall file, within sixty (60) days after the termination of its racing season, a withholding return as prescribed by the Secretary of the Department of Finance and Administration and pay over to the secretary the full amount required to be deducted and withheld from the racing winnings by the franchise holder for the income year.
Ark. Code Ann. § 26-51-1306
Withholding return and payment for racing winnings
Acts 1987, No. 899, § 5; 2007, No. 732, § 4; 2019, No. 910, § 3777.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.