Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-908 - FILING OF EMPLOYER'S WITHHOLDING RETURN AND PAYMENT OF INCOME TAXES WITHHELD
Rule 1.26-51-908(b) - *Transient Employer

All transient employers shall complete and submit a withholding return (AR941M) to the Individual Income Tax Section of the Revenue Division of the Department of Finance and Administration once each month. The full amount of Arkansas income tax required to be deducted and withheld from the employee's wages for the preceding (i.e. prior) calendar month shall be submitted along with the withholding return for such month.

Transient employers shall file their withholding returns (along with payment in full of all income tax due) with the Department on or before the last day of the month following the month for which the income taxes were deducted and withheld from the wages of the employees.

* See Also 1. 26-51-902(12)