Code of Arkansas Rules Title 26 — Taxation
26 CAR § 63-101
General provisions
Official textcodeofarrules.arkansas.gov
Except as provided in 26 CAR § 63-105, any pass-through entity that makes a distribution to a nonresident member is required to deduct and withhold Arkansas income tax from distributions of taxable income being made with respect to Arkansas source income.
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In this chapter (11 sections)
- 63-101 · General provisions
- 63-102 · Definitions
- 63-103 · Withholding rate
- 63-104 · Members not subject to withholding
- 63-105 · Withholding not required
- 63-106 · Required reports and due dates
- 63-107 · Extensions of time to file reports
- 63-108 · Credit or refund
- 63-109 · Registration
- 63-110 · Affidavit filing procedures
- 63-111 · Deductions, adjustments, and credits