{"data":{"id":"us-ar/ark.-code-ann.-26-51-918","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-918","heading":"Withholding - Deferred income","body":"(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.\n\n(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%).\n\n(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.\n\n(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%).\n\n(A) The amount of withholding required under 26 U.S.C § 3405(b)(1) shall be three percent (3%); and\n\n(B) The amount of withholding required under 26 U.S.C. § 3405(c)(1)(B) shall be five percent (5%).\n\n(b) This section shall apply only when the payee is an Arkansas resident.","path":["AR Code","Title 26","Chapter 51","Subchapter 9"],"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":"39ebd52eb2fd434f45dc442e08407e4169aa5dd09d16d1704e58177e09a5095e","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-917","next":"us-ar/ark.-code-ann.-26-51-919"},"notice":"GroundRules: Original legal text. Not legal advice."}