{"data":{"id":"us-ar/ark.-code-ann.-26-51-2304","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-2304","heading":"Amount deducted and withheld - Credit","body":"(a) A claim center making a payment of lottery winnings on a single lottery ticket of more than five thousand dollars ($5,000) shall deduct and withhold an amount equal to seven percent (7%) of each payment of the lottery winnings.\n\n(b) The amount deducted and withheld under this section from any lottery winnings paid to a person during the income year shall be credited against the income tax liability of that person under the Income Tax Act of 1929, § 26-51-101 et seq.","path":["AR Code","Title 26","Chapter 51","Subchapter 23"],"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":"9ddeb992b02366ab76c65b2af212d6573b6e7cfa295e5e681280f9789263c82d","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-2303","next":"us-ar/ark.-code-ann.-26-51-2305"},"notice":"GroundRules: Original legal text. Not legal advice."}