2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 51 - Income Taxes
Subchapter 9 - Arkansas Income Tax Withholding Act of 1965
§ 26-51-918 - Withholding -- Deferred income.
(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.
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