Code of Arkansas Rules Title 26 — Taxation
26 CAR § 63-109
Registration
Official textcodeofarrules.arkansas.gov
# (a)
Pass-through entities that make distributions subject to Arkansas withholding must register with the Department of Finance and Administration using Form AR4ER.
# (b)
Important.
# (1)
When completing the AR4ER, check the "Pass Through Entity" box and add the two-digit processing suffix number, seventy (70), to your FEIN (Example: 12-3456789-70).
# (2)
You must use the processing number on all related forms for pass-through withholding tax remittance.
# (3)
If this processing number is not included with your FEIN, processing of your payments will be delayed.
Source: view the official text
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