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2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 51 - Income Taxes
Subchapter 4 - Computation of Tax Liability
§ 26-51-426 - Deductions -- Reserve for bad debts or liabilities.

AR Code § 26-51-426 (2015) What's This?

Any bank, building and loan, savings and loan, or any other savings institution chartered and supervised as a savings and loan or similar associations under federal or state law shall be allowed a bad debt expense deduction computed in accordance with 26 U.S.C. ยงยง 582, 585, and 593, as in effect on January 1, 1999.

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