Arkansas Statutes
§ 26-51-408 — Dividends of financial institutions taxable
Arkansas·Title 26
Dividends paid on shares of stock of financial institutions shall be subject to income tax under the Income Tax Act of 1929, § 26-51-101 et seq., on the same basis as dividends on shares of stock of business corporations.
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Legislative History
Acts 1973, No. 182, § 4; A.S.A. 1947, § 84-2008.2.
Nearby Sections
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Duty to remit revenues