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ARKANSAS STATUTES AND CODES
§ 26-51-420 - Deductions -- Education service cooperative contributions.
26-51-420. Deductions -- Education service cooperative contributions.
Education service cooperatives created under The Education Service Cooperative Act of 1985, 6-13-1001 et seq., are declared instrumentalities and political subdivisions of the State of Arkansas, and all contributions and donations made to them in any calendar year are deductible from the Arkansas income tax levied by 26-51-201 et seq.
Education service cooperatives created under The Education Service Cooperative Act of 1985, 6-13-1001 et seq., are declared instrumentalities and political subdivisions of the State of Arkansas, and all contributions and donations made to them in any calendar year are deductible from the Arkansas income tax levied by 26-51-201 et seq.
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