If the allocation and apportionment provisions of this Act do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer may petition for or the Secretary of the Department of Finance and Administration may require, in respect to all or any part of the taxpayer's business activity, if reasonable:
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 [Repealed effective January 1, 2021.]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 [Repealed effective January 1, 2021.]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 [Repealed effective January 1, 2021.]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 [Repealed effective January 1, 2021.]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 [Repealed effective January 1, 2021.]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