Ark. Code R. 26-51-902 - 1(13)(B)(i) & (ii) (1997) - Withholding of Income Tax on Agricultural Wages

When cash remuneration paid for agricultural labor is considered "wages" according to the criteria set forth above, if the agricultural employer pays wages to four (4) or more employees during any reporting period, the employer shall be required to withhold Arkansas income taxes for any such reporting periods. However, if the agricultural employer pays wages to three (3) or fewer employees during a reporting period, the employer shall have the option to withhold Arkansas income taxes for any such reporting periods if the employer so chooses.