Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in §§ 26-51-705 — 26-51-708.
Structure Arkansas Code
Subchapter 7 - Uniform Division of Income for Tax Purposes Act
§ 26-51-702. Apportionment of net income authorized
§ 26-51-703. Taxpayer taxable in another state
§ 26-51-704. Nonbusiness income
§ 26-51-707. Interest and dividends
§ 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 [Repealed effective January 1, 2021.]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 [Repealed effective January 1, 2021.]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 [Repealed effective January 1, 2021.]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 [Repealed effective January 1, 2021.]
§ 26-51-715. Sales factor. [Repealed effective January 1, 2021.]
§ 26-51-716. Sales of tangible personal property