Ark. Code § 26-51-308

Current with legislation from 2024 Fiscal and Special Sessions.

Section 26-51-308 - Trusts for qualified deferred compensation plans exempt

An organization or trust described in 26 U.S.C. § 401(a), as in effect on January 1, 2009, is exempt from income taxation under the Income Tax Act of 1929, § 26-51-101 et seq.

Ark. Code § 26-51-308

Acts 1959, No. 202, § 6; 1983, No. 379, § 14; A.S.A. 1947, § 84-2053; Acts 2007, No. 218, § 13; 2009, No. 372, § 3.