Arkansas Statutes
§ 21-5-508 — Taxation of deferred income
Arkansas § 21-5-508
JurisdictionArkansas
Title21
This text of Arkansas § 21-5-508 (Taxation of deferred income) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ark. Code Ann. § 21-5-508 (2026).
Text
A sum deferred under the deferred compensation program is not subject to income taxation until a distribution is made to the employee or beneficiary unless an employee has by contract directed that his or her contribution is to be deposited into a Roth deferred compensation plan.
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Legislative History
Amended by Act 2013, No. 452,§ 2, eff. 8/16/2013. Acts 1975, No. 669, § 6; A.S.A. 1947, § 12-1623; Acts 2007, No. 1009, § 17.
Nearby Sections
15
§ 21-1-101
Computation of length of service§ 21-1-102
Term of office of certain officers§ 21-1-103
Service recognition program§ 21-1-105
Employee benefit programs§ 21-1-201
Gender not a bar to holding office§ 21-1-207
Public employees§ 21-1-301
Title§ 21-1-302
Legislative intent§ 21-1-303
Definitions§ 21-1-305
§ 21-1-305Cite This Page — Counsel Stack
Bluebook (online)
Arkansas § 21-5-508, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/21-5-508.