Arkansas Code Annotated
Ark. Code Ann. § 26-51-912 (2026)
Minimum estimated tax
✓ current as of May 2026
A taxpayer who makes a declaration of estimated tax for the income year shall estimate an amount not less than ninety percent (90%) of the amount actually due.
History. Acts 1965, No. 132, § 15; 1967, No. 636, § 6; A.S.A. 1947, § 84-2079.4; Acts 1987, No. 502, § 14.
Cross References. Additional penalties and tax, § 26-18-208.
Case Notes
Cited: Dixie Furn. Co. v. Ragland, 300 Ark. 69, 776 S.W.2d 357 (1989); Kansas City S. Ry. v. Pledger, 301 Ark. 564, 785 S.W.2d 462 (1990).
Notes of Decisions
Cited in 2
cases, 1989–1990 · leading case: Kansas City S. Ry. Co. v. Pledger, 785 S.W.2d 462 (Ark. 1990).
Kansas City S. Ry. Co. v. Pledger, 785 S.W.2d 462 (Ark. 1990). “Arkansas Code Annotated § 26-51-912 (1987) then provides a penalty of one-half of one percent per month of the amount of the underestimate, in addition to the amount of the tax, unless the taxpayer estimates the tax as the same amount for the preceding income year.”
Dixie Furniture Co. v. Ragland, 776 S.W.2d 357 (Ark. 1989). “Ark. Code Ann. § 26-51-911 (1987). A corporation which had filed such a declaration was required to estimate not less than 70% of the final tax due.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.