There is a newer version
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this Subchapter
2019 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 51 - Income Taxes
Subchapter 7 - Uniform Division of Income for Tax Purposes Act
- Tit. 26, Subtit. 5., Ch. 51, Subch. 7 Note
- § 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. [Effective Until January 1, 2021.]
- § 26-51-709. Business Income. [Effective January 1, 2021.]
- § 26-51-710. Real and Tangible Personal Property - Factor. [Repealed Effective January 1, 2021.]
- § 26-51-711. Original Cost of Property - Annual Rental Rate. [Repealed Effective January 1, 2021.]
- § 26-51-712. Average Value of Property. [Repealed Effective January 1, 2021.]
- § 26-51-713. Payroll Factor. [Repealed Effective January 1, 2021.]
- § 26-51-714. Compensation for Service - Determination of Payment in State. [Repealed Effective January 1, 2021.]
- § 26-51-715. Sales Factor. [Repealed Effective January 1, 2021.]
- § 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. [Effective Until January 1, 2021.]
- § 26-51-718. Procedure When Allocation Does Not Fairly Represent Taxpayer's Business Activity. [Effective January 1, 2021.]
- § 26-51-719. Construction
- § 26-51-720. Severability
- § 26-51-721. Repealer
- § 26-51-722. Effective Date
- § 26-51-723. Legislative Findings - Emergency
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