8.26 Ark. Code R. 51-404(a)(1)
Current through Register Vol. 49, No. 12, December, 2024
Commissions paid salesmen, compensation for services on the basis of percentage of profit, commissions on insurance premiums, tips, and pay of persons in the service of the State of Arkansas are income to the recipients. Marriage fees, baptismal offerings, sums paid for saying masses for the dead, and other contributions received by clergymen, evangelists or religious workers for services rendered, are also income to the recipient.
8.26 Ark. Code R. 51-404(a)(1)