Arkansas Statutes
§ 26-51-448 — Educational individual retirement accounts
Arkansas·Title 26
(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.
Free access — add to your briefcase to read the full text and ask questions with AI
Arkansas § 26-51-448 (Educational individual retirement accounts) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
§ 530
26 U.S.C. § 530
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.
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 revenues