{"data":{"id":"us-ar/ark.-code-ann.-26-51-1306","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-1306","heading":"Withholding return and payment for racing winnings","body":"Every franchise holder required to deduct and withhold income tax from racing winnings under this subchapter shall file, within sixty (60) days after the termination of its racing season, a withholding return as prescribed by the Secretary of the Department of Finance and Administration and pay over to the secretary the full amount required to be deducted and withheld from the racing winnings by the franchise holder for the income year.","path":["AR Code","Title 26","Chapter 51","Subchapter 13"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"77c5222e8642101e18fd42d3f52b27324662721e287a960af4f72c3a2a994e7d","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-1305","next":"us-ar/ark.-code-ann.-26-51-1307"},"notice":"GroundRules: Original legal text. Not legal advice."}