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2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 51 - Income Taxes
Subchapter 4 - Computation of Tax Liability
§ 26-51-401 - Tax year -- Accounting method.

AR Code § 26-51-401 (2015) What's This?

(a) A taxpayer must calculate his or her Arkansas income tax liability using the same accounting method for Arkansas income tax purposes as used for federal income tax purposes.

(b) A taxpayer must provide to the Director of the Department of Finance and Administration a copy of any certification or approval from the federal Internal Revenue Service authorizing the taxpayer to change his or her accounting method.

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