# Ark. Code Ann. § 26-51-907: Withholding tables

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-907

## Section

- **Citation:** Ark. Code Ann. § 26-51-907
- **Heading:** Withholding tables
- **Jurisdiction:** Arkansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AR Code / Title 26 / Chapter 51 / Subchapter 9 / Section 26-51-907

## Text

The Secretary of the Department of Finance and Administration shall prepare and furnish to employers state income tax withholding tables based on the current income tax laws of the state, taking into consideration the various deductions and personal tax credits allowed therein. The tables shall be designed to provide for a yearly aggregate withholding that will approximate the state income tax liability of the average taxpayer with the various personal tax credits. Amended by Act 2019, No. 910,§ 3756, eff. 7/1/2019. Acts 1965, No. 132, § 17; A.S.A. 1947, § 84-2080.

The Secretary of the Department of Finance and Administration shall prepare and furnish to employers state income tax withholding tables based on the current income tax laws of the state, taking into consideration the various deductions and personal tax credits allowed therein. The tables shall be designed to provide for a yearly aggregate withholding that will approximate the state income tax liability of the average taxpayer with the various personal tax credits.

Amended by Act 2019, No. 910,§ 3756, eff. 7/1/2019.

Acts 1965, No. 132, § 17; A.S.A. 1947, § 84-2080.

## Nearby sections

- [Ark. Code Ann. § 26-51-901 Title](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-901.md)
- [Ark. Code Ann. § 26-51-902 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-902.md)
- [Ark. Code Ann. § 26-51-903 Subchapter supplemental](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-903.md)
- [Ark. Code Ann. § 26-51-904 Rules - Forms](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-904.md)
- [Ark. Code Ann. § 26-51-905 Withholding of tax](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-905.md)
- [Ark. Code Ann. § 26-51-906 Withholding state income taxes of federal employees by federal agencies](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-906.md)
- [Ark. Code Ann. § 26-51-907 Withholding tables](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-907.md)
- [Ark. Code Ann. § 26-51-908 Employer's return and payment of taxes withheld - Definition](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-908.md)
- [Ark. Code Ann. § 26-51-909 Annual withholding statement](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-909.md)
- [Ark. Code Ann. § 26-51-910 Refunds to employer for overpayment](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-910.md)
- [Ark. Code Ann. § 26-51-911 Declaration of estimated tax](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-911.md)
- [Ark. Code Ann. § 26-51-912 Minimum estimated tax](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-912.md)
- [Ark. Code Ann. § 26-51-913 Payment of estimated tax](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-913.md)
- [Ark. Code Ann. § 26-51-914 Furnishing exemption certificate to employer](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-914.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-907. Check the current official text before relying on it. Not legal advice.