Arkansas Code Title 26. Taxation § 26-51-2306. Duties of the claim centers and payees

(a)(1) The Office of the Arkansas Lottery is liable for amounts required to be deducted and withheld by a claim center under this subchapter regardless of whether the amounts were in fact deducted or withheld.

(2) Any sum withheld in accordance with this subchapter is deemed to be held in trust for the State of Arkansas and shall be recorded by the claim center in a ledger account so as to clearly indicate the amount of income tax withheld and that the amount is the property of the State of Arkansas.

(1) Name;

(2) Address; and

(3) Social Security number or taxpayer identification number.