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2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 51 - Income Taxes
Subchapter 9 - Arkansas Income Tax Withholding Act of 1965
§ 26-51-912 - Minimum estimated tax.

AR Code § 26-51-912 (2015) What's This?

A taxpayer who makes a declaration of estimated tax for the income year shall estimate an amount not less than ninety percent (90%) of the amount actually due.

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