Arkansas Statutes
§ 26-51-308 — Trusts for qualified deferred compensation plans exempt
Arkansas § 26-51-308
JurisdictionArkansas
Title26
This text of Arkansas § 26-51-308 (Trusts for qualified deferred compensation plans exempt) 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. § 26-51-308 (2026).
Text
An organization or trust described in 26 U.S.C. § 401(a) , as in effect on January 1, 2009, is exempt from income taxation under the Income Tax Act of 1929, § 26-51-101 et seq.
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Related
§ 401
26 U.S.C. § 401
Legislative History
Acts 1959, No. 202, § 6; 1983, No. 379, § 14; A.S.A. 1947, § 84-2053; Acts 2007, No. 218, § 13; 2009, No. 372, § 3.
Nearby Sections
15
§ 26-1-101
Definitions§ 26-17-201
Authority to employ§ 26-17-202
Attorneys§ 26-17-203
Field auditors§ 26-17-204
Bond§ 26-17-301
Performance required§ 26-17-302
Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
Authority to enter agreements§ 26-17-403
Powers and duties - Definition§ 26-17-404
Violations§ 26-17-501
Penalty§ 26-17-502
Duty to remit revenuesCite This Page — Counsel Stack
Bluebook (online)
Arkansas § 26-51-308, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-51-308.