Chapter

Income Taxes

Ark. Code Ann. § 26-51-101— Title
Ark. Code Ann. § 26-51-102— Definitions
Ark. Code Ann. § 26-51-103— Captions not to affect interpretation
Ark. Code Ann. § 26-51-104— Administration
Ark. Code Ann. § 26-51-105— Income tax director, officers, agents, and employees
Ark. Code Ann. § 26-51-106— Publication of statistics
Ark. Code Ann. § 26-51-107— Distribution of tax
Ark. Code Ann. § 26-51-201— Individuals, trusts, and estates — Definition
Ark. Code Ann. § 26-51-202— Nonresidents — Definitions
Ark. Code Ann. § 26-51-203— Fiduciaries
Ark. Code Ann. § 26-51-204— Railroads and public utilities
Ark. Code Ann. § 26-51-205— Corporations — Work Force 2000 Development Fund. [Effective until January 1, 2021.]
Ark. Code Ann. § 26-51-205.1— Corporations — Work Force 2000 Development Fund. [Effective January 1, 2021.]
Ark. Code Ann. § 26-51-206— Commercial ventures by churches — Exceptions
Ark. Code Ann. § 26-51-207— Income tax surcharge — Definition. [Expired.]
Ark. Code Ann. § 26-51-301— Individuals exempt from taxation or qualifying for the low-income tax credit — Definitions
Ark. Code Ann. § 26-51-302— [Repealed.]
Ark. Code Ann. § 26-51-303— Exempt organizations
Ark. Code Ann. § 26-51-304— Income from investments made by nonprofit organizations
Ark. Code Ann. § 26-51-305— [Repealed.]
Ark. Code Ann. § 26-51-306— Compensation and benefits from military service — Definitions
Ark. Code Ann. § 26-51-307— Retirement or disability benefits — Definition
Ark. Code Ann. § 26-51-308— Trusts for qualified deferred compensation plans exempt
Ark. Code Ann. § 26-51-309— Charitable remainder trusts
Ark. Code Ann. § 26-51-310— Foreign income exclusion
Ark. Code Ann. § 26-51-311— Qualified windmill blade manufacturing exemption
Ark. Code Ann. § 26-51-312— Qualified windmill blade and windmill component manufacturing exemption
Ark. Code Ann. § 26-51-313— Qualified drop-in biofuels manufacturing exemption — Definitions
Ark. Code Ann. § 26-51-314— Payments from an agricultural disaster program to a cattle farmer or cattle rancher — Definition
Ark. Code Ann. § 26-51-315— Community Match Rural Physician Recruitment Program incentives
Ark. Code Ann. § 26-51-316— Disaster relief payments and rebates
Ark. Code Ann. § 26-51-401— Tax year — Accounting method
Ark. Code Ann. § 26-51-402— Tax year — Basis for determining liability
Ark. Code Ann. § 26-51-403— Income generally
Ark. Code Ann. § 26-51-404— Gross income generally
Ark. Code Ann. § 26-51-405— Partnership income
Ark. Code Ann. § 26-51-406— Income to beneficiaries of trusts and estates
Ark. Code Ann. § 26-51-407— Financial institutions
Ark. Code Ann. § 26-51-408— Dividends of financial institutions taxable
Ark. Code Ann. § 26-51-409— Federal Subchapter S adopted
Ark. Code Ann. § 26-51-410— Inventory
Ark. Code Ann. § 26-51-411— Gain or loss — Sale of property
Ark. Code Ann. § 26-51-412— Gain or loss — Exchange of property
Ark. Code Ann. § 26-51-413— Corporate liquidations
Ark. Code Ann. § 26-51-414— Deferred compensation plans
Ark. Code Ann. § 26-51-415— Deductions — Interest
Ark. Code Ann. § 26-51-416— Deductions — Taxes
Ark. Code Ann. § 26-51-417— Deductions — Alimony or separate maintenance
Ark. Code Ann. § 26-51-418— Deductions — Child with disability — Definitions
Ark. Code Ann. § 26-51-419— Deductions — Charitable contributions
Ark. Code Ann. § 26-51-420— Deductions — Education service cooperative contributions
Ark. Code Ann. § 26-51-421— [Repealed.]
Ark. Code Ann. § 26-51-422— Deductions — Fair market value of donated artistic, literary, and musical creations
Ark. Code Ann. § 26-51-423— Deductions — Expenses
Ark. Code Ann. § 26-51-424— Deductions — Losses
Ark. Code Ann. § 26-51-425— Deductions — Worthless debts
Ark. Code Ann. § 26-51-426— Deductions — Reserve for bad debts or liabilities
Ark. Code Ann. § 26-51-427— Deductions — Net operating loss carryover — Definitions
Ark. Code Ann. § 26-51-428— Depreciation — Deductions — Expensing of property. [Effective until contingency in Acts 2007, No. 613, § 2 is met.]
Ark. Code Ann. § 26-51-428.1— Depreciation — Deductions — Expensing of property. [Effective if contingency in Acts 2007, No. 613, § 2 is met.]
Ark. Code Ann. § 26-51-429— Deductions — Depletion allowances
Ark. Code Ann. § 26-51-430— Deductions — Standard deduction
Ark. Code Ann. § 26-51-431— Items not deductible in net income computation
Ark. Code Ann. § 26-51-432— — 26-51-434. [Repealed.]
Ark. Code Ann. § 26-51-435— Nonresidents or part-year residents
Ark. Code Ann. § 26-51-436— Deductions — Limitations
Ark. Code Ann. § 26-51-437— Miscellaneous itemized deductions — Definition
Ark. Code Ann. § 26-51-438— [Repealed.]
Ark. Code Ann. § 26-51-439— Capitalization of certain expenses
Ark. Code Ann. § 26-51-440— Federal Subchapter M adopted — Definition
Ark. Code Ann. § 26-51-441— [Transferred]
Ark. Code Ann. § 26-51-442— Sale of property to comply with conflict-of-interest requirements
Ark. Code Ann. § 26-51-443— Allocation of unstated interest — Foregone interest
Ark. Code Ann. § 26-51-444— Deductions — Soil and water conservation
Ark. Code Ann. § 26-51-445— Adoption expenses
Ark. Code Ann. § 26-51-446— Long-term intergenerational security
Ark. Code Ann. § 26-51-447— Deductions — Tuition to postsecondary educational institutions — Definition
Ark. Code Ann. § 26-51-448— Educational individual retirement accounts
Ark. Code Ann. § 26-51-449— [Transferred]
Ark. Code Ann. § 26-51-450— Deductions — Small business guaranty fees — Definition
Ark. Code Ann. § 26-51-451— , 26-51-452. [Transferred]
Ark. Code Ann. § 26-51-453— Health savings accounts
Ark. Code Ann. § 26-51-454— [Transferred]
Ark. Code Ann. § 26-51-455— [Transferred]
Ark. Code Ann. § 26-51-456— [Transferred]
Ark. Code Ann. § 26-51-457— Claim of right
Ark. Code Ann. § 26-51-458— Deduction — Volunteer firefighter — Definition
Ark. Code Ann. § 26-51-459— Teacher's classroom investment deduction — Definitions
Ark. Code Ann. § 26-51-460— Opportunity zones — Definition
Ark. Code Ann. § 26-51-461— Deduction — Research and development
Ark. Code Ann. § 26-51-501— Personal tax credits — Definitions
Ark. Code Ann. § 26-51-502— Household and dependent care services — Definitions
Ark. Code Ann. § 26-51-503— Support of a child with a developmental disability — Definitions
Ark. Code Ann. § 26-51-504— Income from sources outside Arkansas — Definition
Ark. Code Ann. § 26-51-505— Establishment or expansion of manufacturing enterprise — Definitions
Ark. Code Ann. § 26-51-506— Tax credit for waste reduction, reuse, or recycling equipment — Eligibility — Definitions
Ark. Code Ann. § 26-51-507— Employer-provided child care — As qualified under former § 26-52-401 — Definition
Ark. Code Ann. § 26-51-508— Employer-provided child care — As qualified under § 26-52-516 or § 26-53-132 — Definition
Ark. Code Ann. § 26-51-509— Apprenticeship program — Definition
Ark. Code Ann. § 26-51-510— [Repealed.]
Ark. Code Ann. § 26-51-511— Coal mining, producing, and extracting — Definitions
Ark. Code Ann. § 26-51-512— Rice straw tax credit — Definitions
Ark. Code Ann. § 26-51-513— Arkansas historic rehabilitation income tax credit
Ark. Code Ann. § 26-51-514— [Repealed.]
Ark. Code Ann. § 26-51-601— — 26-51-609. [Repealed.]
Ark. Code Ann. § 26-51-701— Definitions
Ark. Code Ann. § 26-51-702— Apportionment of net income authorized
Ark. Code Ann. § 26-51-703— Taxpayer taxable in another state
Ark. Code Ann. § 26-51-704— Nonbusiness income
Ark. Code Ann. § 26-51-705— Rents and royalties — Extent of utilization of tangible personal property
Ark. Code Ann. § 26-51-706— Capital gains and losses from sales of property
Ark. Code Ann. § 26-51-707— Interest and dividends
Ark. Code Ann. § 26-51-708— Patent and copyright royalties
Ark. Code Ann. § 26-51-709— Business income. [Effective until January 1, 2021.]
Ark. Code Ann. § 26-51-709.1— Business income. [Effective January 1, 2021.]
Ark. Code Ann. § 26-51-710— Real and tangible personal property — Factor. [Repealed effective January 1, 2021.]
Ark. Code Ann. § 26-51-711— Original cost of property — Annual rental rate. [Repealed effective January 1, 2021.]
Ark. Code Ann. § 26-51-712— Average value of property. [Repealed effective January 1, 2021.]
Ark. Code Ann. § 26-51-713— Payroll factor. [Repealed effective January 1, 2021.]
Ark. Code Ann. § 26-51-714— Compensation for service — Determination of payment in state. [Repealed effective January 1, 2021.]
Ark. Code Ann. § 26-51-715— Sales factor. [Repealed effective January 1, 2021.]
Ark. Code Ann. § 26-51-716— Sales of tangible personal property
Ark. Code Ann. § 26-51-717— Sales — Income-producing activity
Ark. Code Ann. § 26-51-718— Procedure when allocation does not fairly represent taxpayer's business activity. [Effective until January 1, 2021.]
Ark. Code Ann. § 26-51-718.1— Procedure when allocation does not fairly represent taxpayer's business activity. [Effective January 1, 2021.]
Ark. Code Ann. § 26-51-719— Construction
Ark. Code Ann. § 26-51-720— Severability
Ark. Code Ann. § 26-51-721— Repealer
Ark. Code Ann. § 26-51-722— Effective date
Ark. Code Ann. § 26-51-723— Legislative findings — Emergency
Ark. Code Ann. § 26-51-801— Returns by individuals — Definitions
Ark. Code Ann. § 26-51-802— Partnership returns
Ark. Code Ann. § 26-51-803— Fiduciary returns
Ark. Code Ann. § 26-51-804— Corporation returns
Ark. Code Ann. § 26-51-805— Consolidated corporate returns
Ark. Code Ann. § 26-51-806— Filing returns — Time and place — Forms — Definitions
Ark. Code Ann. § 26-51-807— Filing returns — Extensions of time
Ark. Code Ann. § 26-51-808— Failure to file return or include income — Return or supplemental return
Ark. Code Ann. § 26-51-809— Receipts for taxes
Ark. Code Ann. § 26-51-810— Forms provided to tax practitioners
Ark. Code Ann. § 26-51-811— Information at source as to recipients of income
Ark. Code Ann. § 26-51-812— Withholding tax at source
Ark. Code Ann. § 26-51-813— Reports and returns — Confidentiality — Exceptions
Ark. Code Ann. § 26-51-814— Reports and returns — Preservation and destruction
Ark. Code Ann. § 26-51-815— Computing capital gains and losses — Definitions
Ark. Code Ann. § 26-51-816— Signature document
Ark. Code Ann. § 26-51-901— Title
Ark. Code Ann. § 26-51-902— Definitions
Ark. Code Ann. § 26-51-903— Subchapter supplemental
Ark. Code Ann. § 26-51-904— Rules — Forms
Ark. Code Ann. § 26-51-905— Withholding of tax
Ark. Code Ann. § 26-51-906— Withholding state income taxes of federal employees by federal agencies
Ark. Code Ann. § 26-51-907— Withholding tables
Ark. Code Ann. § 26-51-908— Employer's return and payment of taxes withheld — Definition
Ark. Code Ann. § 26-51-909— Annual withholding statement
Ark. Code Ann. § 26-51-910— Refunds to employer for overpayment
Ark. Code Ann. § 26-51-911— Declaration of estimated tax
Ark. Code Ann. § 26-51-912— Minimum estimated tax
Ark. Code Ann. § 26-51-913— Payment of estimated tax
Ark. Code Ann. § 26-51-914— Furnishing exemption certificate to employer
Ark. Code Ann. § 26-51-915— Deposits of payments — Refunds
Ark. Code Ann. § 26-51-916— Employer liable for amounts required to be withheld — Exceptions
Ark. Code Ann. § 26-51-917— Employer's withholding account number
Ark. Code Ann. § 26-51-918— Withholding — Deferred income
Ark. Code Ann. § 26-51-919— Pass-through entities — Definitions
Ark. Code Ann. § 26-51-1001— Title
Ark. Code Ann. § 26-51-1002— Legislative findings
Ark. Code Ann. § 26-51-1003— Definitions
Ark. Code Ann. § 26-51-1004— Applicability — Effective date
Ark. Code Ann. § 26-51-1005— Credit granted — Water impoundments
Ark. Code Ann. § 26-51-1006— [Repealed.]
Ark. Code Ann. § 26-51-1007— Credit granted — Surface water conversion outside critical areas
Ark. Code Ann. § 26-51-1008— Credit granted — Surface water conversion within critical areas
Ark. Code Ann. § 26-51-1009— Credit granted — Land leveling for water conservation
Ark. Code Ann. § 26-51-1010— Application and approval procedure — Administration
Ark. Code Ann. § 26-51-1011— Development, operation, and tax credits
Ark. Code Ann. § 26-51-1012— Deduction for project costs above tax credit
Ark. Code Ann. § 26-51-1013— Annual compilation of credits — Expiration of the subchapter
Ark. Code Ann. § 26-51-1014— Construction
Ark. Code Ann. § 26-51-1015— Transfer of credit
Ark. Code Ann. § 26-51-1101— Definitions
Ark. Code Ann. § 26-51-1102— Credit granted
Ark. Code Ann. § 26-51-1103— Limit on total credit
Ark. Code Ann. § 26-51-1104— Documentation required
Ark. Code Ann. § 26-51-1105— Rules
Ark. Code Ann. § 26-51-1106— Application for credit approval
Ark. Code Ann. § 26-51-1201— Definition
Ark. Code Ann. § 26-51-1202— Certification required
Ark. Code Ann. § 26-51-1203— Net operating loss deduction — Carry forward
Ark. Code Ann. § 26-51-1204— — 26-51-1210. [Reserved.]
Ark. Code Ann. § 26-51-1211— Definitions
Ark. Code Ann. § 26-51-1212— Certification required — Contents
Ark. Code Ann. § 26-51-1213— Net operating loss deduction — Carry forward
Ark. Code Ann. § 26-51-1214— Sales of natural gas and electricity — Exemption
Ark. Code Ann. § 26-51-1215— Tax credit for waste reduction, reuse, or recycling equipment — Definition
Ark. Code Ann. § 26-51-1301— Title
Ark. Code Ann. § 26-51-1302— Definitions
Ark. Code Ann. § 26-51-1303— Amount deducted and withheld for racing winnings — Credit
Ark. Code Ann. § 26-51-1304— Administration
Ark. Code Ann. § 26-51-1305— Liability of franchise holders
Ark. Code Ann. § 26-51-1306— Withholding return and payment for racing winnings
Ark. Code Ann. § 26-51-1307— Annual statement of withholding for racing winnings
Ark. Code Ann. § 26-51-1308— Duties of franchise holders and payees
Ark. Code Ann. § 26-51-1309— Gaming winnings tax — Withholding and remittance
Ark. Code Ann. § 26-51-1310— Withholding return, reporting, and payment — Electronic games of skill
Ark. Code Ann. § 26-51-1401— Apportionment and allocation. [Effective until January 1, 2021.]
Ark. Code Ann. § 26-51-1401.1— Apportionment and allocation. [Effective January 1, 2021.]
Ark. Code Ann. § 26-51-1402— Definitions. [Effective until January 1, 2021.]
Ark. Code Ann. § 26-51-1402.1— Definitions. [Effective January 1, 2021.]
Ark. Code Ann. § 26-51-1403— Receipts factor. [Effective until January 1, 2021.]
Ark. Code Ann. § 26-51-1403.1— Receipts factor. [Effective January 1, 2021.]
Ark. Code Ann. § 26-51-1404— Property factor — Definitions. [Effective until January 1, 2021.]
Ark. Code Ann. § 26-51-1404.1— Property values. [Effective January 1, 2021.]
Ark. Code Ann. § 26-51-1405— Payroll factor — Definition. [Repealed effective January 1, 2021.]
Ark. Code Ann. § 26-51-1501— Title
Ark. Code Ann. § 26-51-1502— Legislative findings
Ark. Code Ann. § 26-51-1503— Definitions
Ark. Code Ann. § 26-51-1504— Applicability
Ark. Code Ann. § 26-51-1505— Credits granted
Ark. Code Ann. § 26-51-1506— Administration
Ark. Code Ann. § 26-51-1507— Application and approval procedure
Ark. Code Ann. § 26-51-1508— Development, operation, and tax credits
Ark. Code Ann. § 26-51-1509— Recordkeeping requirement
Ark. Code Ann. § 26-51-1510— Annual compilation of credits — Expiration of subchapter — Tax credit availability
Ark. Code Ann. § 26-51-1601— — 26-51-1606. [Repealed.]
Ark. Code Ann. § 26-51-1701— Definitions
Ark. Code Ann. § 26-51-1702— Allowance and calculation of tax credit
Ark. Code Ann. § 26-51-1703— Eligibility statement
Ark. Code Ann. § 26-51-1704— Sale, assignment, and transfer of tax credit allowed
Ark. Code Ann. § 26-51-1705— Rules
Ark. Code Ann. § 26-51-1801— Small business stock capital gains — Definitions
Ark. Code Ann. § 26-51-1802— Effective date
Ark. Code Ann. § 26-51-1901— Legislative intent
Ark. Code Ann. § 26-51-1902— Creation of tax incentive
Ark. Code Ann. § 26-51-1903— Eligibility
Ark. Code Ann. § 26-51-2001— Title
Ark. Code Ann. § 26-51-2002— Definitions
Ark. Code Ann. § 26-51-2003— Certain other benefits precluded
Ark. Code Ann. § 26-51-2004— Credit granted
Ark. Code Ann. § 26-51-2005— Qualification and determination of credit
Ark. Code Ann. § 26-51-2006— Administration
Ark. Code Ann. § 26-51-2007— Availability
Ark. Code Ann. § 26-51-2101— Title
Ark. Code Ann. § 26-51-2102— Legislative findings and intent
Ark. Code Ann. § 26-51-2103— Income tax deduction for human organ donation — Definition
Ark. Code Ann. § 26-51-2201— Title
Ark. Code Ann. § 26-51-2202— Purpose
Ark. Code Ann. § 26-51-2203— Definitions
Ark. Code Ann. § 26-51-2204— Arkansas historic rehabilitation income tax credit
Ark. Code Ann. § 26-51-2205— Procedure to claim tax credit — Transferring credit
Ark. Code Ann. § 26-51-2206— Fees
Ark. Code Ann. § 26-51-2207— Rules
Ark. Code Ann. § 26-51-2208— Effective dates
Ark. Code Ann. § 26-51-2301— Title
Ark. Code Ann. § 26-51-2302— Definitions
Ark. Code Ann. § 26-51-2303— Administration
Ark. Code Ann. § 26-51-2304— Amount deducted and withheld — Credit
Ark. Code Ann. § 26-51-2305— Withholding return, reporting, and payment
Ark. Code Ann. § 26-51-2306— Duties of claim centers and payees
Ark. Code Ann. § 26-51-2401— Title
Ark. Code Ann. § 26-51-2402— Purpose
Ark. Code Ann. § 26-51-2403— Definitions
Ark. Code Ann. § 26-51-2404— Qualified project
Ark. Code Ann. § 26-51-2405— Eligibility certificate
Ark. Code Ann. § 26-51-2406— Projected rehabilitation or development expenditures
Ark. Code Ann. § 26-51-2407— Investment tax credits
Ark. Code Ann. § 26-51-2408— Procedure to claim the investment tax credit
Ark. Code Ann. § 26-51-2409— Credits exceeding tax liability — Assignment
Ark. Code Ann. § 26-51-2410— Fees
Ark. Code Ann. § 26-51-2411— Enforcement — Deposit of fees
Ark. Code Ann. § 26-51-2412— Effective date
Ark. Code Ann. § 26-51-2501— [Repealed.]
Ark. Code Ann. § 26-51-2502— Arkansas Disaster Relief Program
Ark. Code Ann. § 26-51-2503— Contribution to the Arkansas School for the Blind and the Arkansas School for the Deaf
Ark. Code Ann. § 26-51-2504— Baby Sharon Act
Ark. Code Ann. § 26-51-2505— Voluntary contributions to Organ Donor Awareness Education Trust Fund
Ark. Code Ann. § 26-51-2506— Military Family Relief Check-off Program
Ark. Code Ann. § 26-51-2507— Contribution to Arkansas Association of Area Agencies on Aging
Ark. Code Ann. § 26-51-2508— Income tax check-off program for contributions to the Newborn Umbilical Cord Blood Initiative
Ark. Code Ann. § 26-51-2509— Contribution to Arkansas Tax-Deferred Tuition Savings Program account
Ark. Code Ann. § 26-51-2510— Contributions to the Arkansas Game and Fish Foundation
Ark. Code Ann. § 26-51-2601— Title
Ark. Code Ann. § 26-51-2602— Definitions
Ark. Code Ann. § 26-51-2603— Arkansas major historic rehabilitation income tax credit
Ark. Code Ann. § 26-51-2604— Procedure to claim tax credit — Transferring credit
Ark. Code Ann. § 26-51-2605— Fees
Ark. Code Ann. § 26-51-2606— Rules
Ark. Code Ann. § 26-51-2607— Application period