Arkansas § 26-51-1306 Withholding return and payment for racing winnings

Arkansas Statutes

§ 26-51-1306 — Withholding return and payment for racing winnings

Arkansas § 26-51-1306

Title26

This text of Arkansas § 26-51-1306 (Withholding return and payment for racing winnings) 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. § 26-51-1306 (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.