Chapter 51 - Income Taxes
- Subchapter 1 - General Provisions
- Subchapter 2 - Imposition of Tax
- Subchapter 3 - Exemptions and Reduced Tax Rates
- Subchapter 4 - Computation of Tax Liability
- Subchapter 5 - Tax Credits Generally
- Subchapter 6 - Property Tax Credit for Senior Citizens
- Subchapter 7 - Uniform Division of Income for Tax Purposes Act
- Subchapter 8 - Tax Returns
- Subchapter 9 - Arkansas Income Tax Withholding Act
- Subchapter 10 - Water Resource Conservation and Development Incentives
- Subchapter 11 - Donations or Sales of Equipment to Educational Institutions
- Subchapter 12 - Steel Mill Tax Incentives
- Subchapter 13 - Winnings Withholding Act
- Subchapter 14 - Apportionment and Allocation of Net Income of Financial Institutions
- Subchapter 15 - Private Wetland and Riparian Zone Creation and Restoration Incentive
- Subchapter 16 - Youth Apprenticeship/Work-Based Learning Program Tax Credit
- Subchapter 17 - Low Income Housing Tax Credit
- Subchapter 18 - Small Business Capital Formation Act
- Subchapter 19 - Employee Tuition Reimbursement Tax Credit
- Subchapter 20 - Manufacturer's Investment Tax Credit
- Subchapter 21 - Gift of Life Act
- Subchapter 22 - Arkansas Historic Rehabilitation Income Tax Credit Act
- Subchapter 23 - Lottery Withholding Act