Ark. Code § 26-52-603

Current with legislation from 2024 Fiscal and Special Sessions.

Section 26-52-603 - Benefits of subchapter for individual taxpayers only

This subchapter is intended to exempt only individual taxpayers from the Arkansas income tax and not to provide exemption for corporations or any taxpayers other than individual taxpayers.

Ark. Code § 26-52-603

Acts 1977, No. 48, § 6; A.S.A. 1947, § 84-1949.