Arkansas Personal Income Tax Laws
|Code Section||26-51-201, et seq.|
|Who is Required to File||Resident individuals, estates and trusts, and nonresidents deriving income from local property or activity; Partnerships are not taxable|
|Rate||First $2,999, 1%; Next $3,000, 2.5%; Next $3,000, 3.5%; Next $6,000, 4.5%; Next $10,000, 6%; $25,000 or over, 7%; general rate for all taxpayers; special reduced rates available for low income|
|Federal Income Tax Deductible||No|
|Federal Income Used as Basis||No|
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