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(c) - Employers Engaged in a Seasonal Business

All employers engaged in any business which is seasonal in nature shall nonetheless be required to complete and file a withholding return on or before the last day of each month for wages paid to employees the preceding (i.e. prior) calendar month. The employer shall remit payment in full of all income taxes required to be deducted and withheld along with the withholding return.