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2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 51 - Income Taxes
Subchapter 7 - Uniform Division of Income for Tax Purposes Act
§ 26-51-712 - Average value of property.

AR Code § 26-51-712 (2015) What's This?

The average value of property shall be determined by averaging the values at the beginning and ending of the tax period, but the Director of the Department of Finance and Administration may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer's property.

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