Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 51 - Income Taxes > Subchapter 13 - Winnings Withholding Act > § 26-51-1305 - Liability of franchise holders.

§ 26-51-1305 - Liability of franchise holders.

26-51-1305. Liability of franchise holders.

Every holder of a franchise to conduct dog racing, horse racing, or electronic games of skill shall be liable for amounts required to be deducted and withheld by this subchapter regardless of whether the amounts were in fact deducted and withheld.