Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-902 - DEFINITIONS
Rule 1.26-51-902(13)(B)(i) & (ii) - Withholding of Income Tax on Agricultural Wages
Universal Citation: AR Admin Rules 1.26-51-902(13)(B)(i) & (ii)
Current through Register Vol. 49, No. 9, September, 2024
When cash remuneration paid for agricultural labor is considered "wages" according to the criteria set forth above, if the agricultural employer pays wages to four (4) or more employees during any reporting period, the employer shall be required to withhold Arkansas income taxes for any such reporting periods. However, if the agricultural employer pays wages to three (3) or fewer employees during a reporting period, the employer shall have the option to withhold Arkansas income taxes for any such reporting periods if the employer so chooses.
Disclaimer: These regulations may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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