Arkansas § 26-51-448 Educational individual retirement accounts

Arkansas Statutes

§ 26-51-448 — Educational individual retirement accounts

Arkansas § 26-51-448

Title26

This text of Arkansas § 26-51-448 (Educational individual retirement accounts) 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. § 26-51-448 (2026).

Text

(a)Title 26 U.S.C. § 530 , as in effect on January 2, 2013, relating to educational individual retirement accounts, is adopted for the purpose of computing Arkansas income tax liability.

(b)Any additional tax or penalty imposed by this section shall be ten percent (10%) of the amount of any additional tax or penalty provided in the federal income tax law adopted by this section.

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Legislative History

Amended by Act 2013, No. 1254,§ 13, eff. 8/16/2013, op. retroactively to tax years beginning on or after 1/1/2012. Acts 1999, No. 513, § 2; 2003, No. 218, § 2; 2005, No. 675, § 13; 2009, No. 372, § 23; 2011, No. 787, § 31.