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Arkansas Code Title 26. Taxation § 26-51-448. Educational individual retirement accounts

Current as of March 28, 2024 | Updated by Findlaw Staff

(a) Title 26 U.S.C. § 530, as in effect on January 2, 2013, relating to educational individual retirement accounts, is adopted for the purpose of computing Arkansas income tax liability.

(b) Any additional tax or penalty imposed by this section shall be ten percent (10%) of the amount of any additional tax or penalty provided in the federal income tax law adopted by this section.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-51-448. Educational individual retirement accounts - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-51-448/

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