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U.S. State Codes
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Arkansas
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Title 26 - Taxation
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Subtitle 5 - State Taxes
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Chapter 51 - Income Taxes
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Subchapter 13 - Winnings Withholding Act
Subchapter 13 - Winnings Withholding Act
§ 26-51-1301. Title
§ 26-51-1302. Definitions
§ 26-51-1303. Amount deducted and withheld for racing winnings -- Credit
§ 26-51-1304. Administration
§ 26-51-1305. Liability of franchise holders
§ 26-51-1306. Withholding return and payment for racing winnings
§ 26-51-1307. Annual statement of withholding for racing winnings
§ 26-51-1308. Duties of franchise holders and payees
§ 26-51-1309. Gaming winnings tax -- Withholding and remittance
§ 26-51-1310. Withholding return, reporting, and payment -- Electronic games of skill