Statutes > Arkansas Statutes > Title 21 - Public Officers and Employees > Chapter 5 - Compensation and Benefits > Subchapter 5 - Deferred Compensation > § 21-5-508 - Taxation of deferred income.

§ 21-5-508 - Taxation of deferred income.

21-5-508. Taxation of deferred income.

Any sum deferred under the deferred compensation program shall not be subject to income taxation until distribution is actually made to the employee or beneficiary.