Arkansas Code
Subchapter 7 - Uniform Division of Income for Tax Purposes Act
§ 26-51-714. Compensation for service — Determination of payment in state. [Repealed effective January 1, 2021.]

Compensation is paid in this state if:

Structure Arkansas Code

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

§ 26-51-707. 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 [Repealed effective January 1, 2021.]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 [Repealed effective January 1, 2021.]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 [Repealed effective January 1, 2021.]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 [Repealed effective January 1, 2021.]

§ 26-51-714. 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 [Repealed effective January 1, 2021.]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 [Repealed effective January 1, 2021.]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