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Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-17

Ark. Code Ann. § 26-51-918: Withholding - Deferred income

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Where this section sits in the code
  1. AR Code
  2. Title 26
  3. Chapter 51
  4. Subchapter 9

(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. Acts 2005, No. 1309, § 1.

(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%).

(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%).

(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.

Collected 2026-09-17T21:35:43Z. Source file · JSON

Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License

Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source

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