Chapter 51 - INCOME TAXES
- Subchapter 1 - GENERAL PROVISIONS (§§ 26-51-101 — 26-51-107)
- Subchapter 2 - IMPOSITION OF TAX (§§ 26-51-201 — 26-51-207)
- Subchapter 3 - EXEMPTIONS AND REDUCED TAX RATES (§§ 26-51-301 — 26-51-316)
- Subchapter 4 - COMPUTATION OF TAX LIABILITY (§§ 26-51-401 — 26-51-461)
- Subchapter 5 - TAX CREDITS GENERALLY (§§ 26-51-501 — 26-51-517)
- Subchapter 6 - PROPERTY TAX CREDIT FOR SENIOR CITIZENS (§ 26-51-601)
- Subchapter 7 - UNIFORM DIVISION OF INCOME FOR TAX PURPOSES ACT (§§ 26-51-701 — 26-51-723)
- Subchapter 8 - TAX RETURNS (§§ 26-51-801 — 26-51-817)
- Subchapter 9 - ARKANSAS INCOME TAX WITHHOLDING ACT OF 1965 (§§ 26-51-901 — 26-51-920)
- Subchapter 10 - WATER RESOURCE CONSERVATION AND DEVELOPMENT INCENTIVES ACT (§§ 26-51-1001 — 26-51-1015)
- Subchapter 11 - DONATIONS OR SALES OF EQUIPMENT TO EDUCATIONAL INSTITUTIONS (§§ 26-51-1101 — 26-51-1106)
- Subchapter 12 - STEEL MILL TAX INCENTIVES (§§ 26-51-1201 — 26-51-1215)
- Subchapter 13 - WINNINGS WITHHOLDING ACT (§§ 26-51-1301 — 26-51-1310)
- Subchapter 14 - APPORTIONMENT AND ALLOCATION OF NET INCOME OF FINANCIAL INSTITUTIONS (§§ 26-51-1401 — 26-51-1405)
- Subchapter 15 - ARKANSAS PRIVATE WETLAND AND RIPARIAN ZONE CREATION, RESTORATION, AND CONSERVATION TAX CREDITS ACT (§§ 26-51-1501 — 26-51-1510)
- Subchapter 16 - YOUTH APPRENTICESHIP/WORK-BASED LEARNING PROGRAM TAX CREDIT (§§ 26-51-1601 — 26-51-1606)
- Subchapter 17 - LOW INCOME HOUSING TAX CREDIT (§§ 26-51-1701 — 26-51-1705)
- Subchapter 18 - SMALL BUSINESS CAPITAL FORMATION ACT (§§ 26-51-1801 — 26-51-1802)
- Subchapter 19 - EMPLOYEE TUITION REIMBURSEMENT TAX CREDIT (§§ 26-51-1901 — 26-51-1903)
- Subchapter 20 - MANUFACTURER'S INVESTMENT TAX CREDIT ACT (§§ 26-51-2001 — 26-51-2007)
- Subchapter 21 - GIFT OF LIFE ACT (§§ 26-51-2101 — 26-51-2103)
- Subchapter 22 - ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDIT ACT (§§ 26-51-2201 — 26-51-2208)
- Subchapter 23 - LOTTERY WITHHOLDING ACT (§§ 26-51-2301 — 26-51-2306)
- Subchapter 24 - ARKANSAS CENTRAL BUSINESS IMPROVEMENT DISTRICT REHABILITATION AND DEVELOPMENT INVESTMENT TAX CREDIT (§§ 26-51-2401 — 26-51-2412)
- Subchapter 25 - INCOME TAX REFUND CHECK-OFF AND CONTRIBUTION PROGRAMS (§§ 26-51-2501 — 26-51-2511)
- Subchapter 26 - ARKANSAS MAJOR HISTORIC REHABILITATION INCOME TAX CREDIT ACT (§§ 26-51-2601 — 26-51-2607)
- Subchapter 27 - ARKANSAS WOOD ENERGY PRODUCTS AND FOREST MAINTENANCE INCOME TAX CREDIT (§§ 26-51-2701 — 26-51-2704)
- Subchapter 28 - RAILROAD MODERNIZATION ACT OF 2021 (§§ 26-51-2801 — 26-51-2804)