Arkansas § 26-51-918 Withholding - Deferred income

Arkansas Statutes

§ 26-51-918 — Withholding - Deferred income

Arkansas § 26-51-918

Title26

This text of Arkansas § 26-51-918 (Withholding - Deferred income) 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. § 26-51-918 (2026).

Text

(a)(1) Title 26 U.S.C. § 3405 , as in effect on January 1, 2005, regarding withholding from deferred income, is adopted as modified by subdivision (a)(2) of this section.

(2)For the purposes of Arkansas withholding tax under this section:

(A)The amount of withholding required under 26 U.S.C § 3405(b)(1) shall be three percent (3%); and (B) The amount of withholding required under 26 U.S.C. § 3405(c)(1)(B) shall be five percent (5%).

(b)This section shall apply only when the payee is an Arkansas resident.

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(a) (1) Title 26 U.S.C. § 3405 , as in effect on January 1, 2005, regarding withholding from deferred income, is adopted as modified by subdivision (a)(2) of this section. (2) For the purposes of Arkansas withholding tax under this section: (A) The amount of withholding required under 26 U.S.C § 3405(b)(1) shall be three percent (3%); and (B) The amount of withholding required under 26 U.S.C. § 3405(c)(1)(B) shall be five percent (5%). (b) This section shall apply only when the payee is an Arkansas resident.