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2017 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 51 - Income Taxes
Subchapter 3 - Exemptions and Reduced Tax Rates
§ 26-51-308. Trusts for qualified deferred compensation plans exempt
Universal Citation: AR Code § 26-51-308 (2017)
An organization or trust described in 26 U.S.C. § 401(a), as in effect on January 1, 2009, is exempt from income taxation under the Income Tax Act of 1929, § 26-51-101 et seq.
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