Arkansas Statutes

§ 26-51-912 — Minimum estimated tax

Arkansas § 26-51-912

This text of Arkansas § 26-51-912 (Minimum estimated tax) 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. § 26-51-912 (2026).

Text

A taxpayer who makes a declaration of estimated tax for the income year shall estimate an amount not less than ninety percent (90%) of the amount actually due.

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Related

Kansas City Southern Railway Co. v. Pledger
785 S.W.2d 462 (Supreme Court of Arkansas, 1990)
17 case citations
Dixie Furniture Co. v. Ragland
776 S.W.2d 357 (Supreme Court of Arkansas, 1989)
1 case citations

Legislative History

Acts 1965, No. 132, § 15; 1967, No. 636, § 6; A.S.A. 1947, § 84-2079.4; Acts 1987, No. 502, § 14.

Nearby Sections

15
§ 26-1-101
Definitions
§ 26-17-202
Attorneys
§ 26-17-203
Field auditors
§ 26-17-204
Bond
§ 26-17-303
Petroleum products
§ 26-17-401
Penalty
§ 26-17-404
Violations
§ 26-17-501
Penalty
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Bluebook (online)
Arkansas § 26-51-912, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-51-912.