There is a newer version of the Arkansas Code
2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 51 - Income Taxes
Subchapter 7 - Uniform Division of Income for Tax Purposes Act
- § 26-51-701 - Definitions.
- § 26-51-702 - Apportionment of net income authorized.
- § 26-51-703 - Taxpayer taxable in another state.
- § 26-51-704 - Nonbusiness income.
- § 26-51-705 - Rents and royalties -- Extent of utilization of tangible personal property.
- § 26-51-706 - Capital gains and losses from sales of property.
- § 26-51-707 - Interest and dividends.
- § 26-51-708 - Patent and copyright royalties.
- § 26-51-709 - Business income.
- § 26-51-710 - Real and tangible personal property -- Factor.
- § 26-51-711 - Original cost of property -- Annual rental rate.
- § 26-51-712 - Average value of property.
- § 26-51-713 - Payroll factor.
- § 26-51-714 - Compensation for service -- Determination of payment in state.
- § 26-51-715 - Sales factor.
- § 26-51-716 - Sales of tangible personal property.
- § 26-51-717 - Sales -- Income-producing activity.
- § 26-51-718 - Procedure when allocation does not fairly represent taxpayer's business activity.
- § 26-51-719 - Construction.
- § 26-51-720 - Severability.
- § 26-51-721 - Repealer.
- § 26-51-722 - Effective date.
- § 26-51-723 - Legislative findings -- Emergency.
Disclaimer: These codes may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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