Arkansas Code
Chapter 51 - Income Taxes
Subchapter 7 - Uniform Division of Income for Tax Purposes Act

§ 26-51-701. Definitions - As used in this Act, unless the context otherwise requires:

§ 26-51-702. Apportionment of net income authorized - Any taxpayer having income from business activity which is taxable...

§ 26-51-703. Taxpayer taxable in another state - For purposes of allocation and apportionment of income under this...

§ 26-51-704. Nonbusiness income - Rents and royalties from real or tangible personal property, capital...

§ 26-51-707. Interest and dividends - Interest and dividends are allocable to this state if the...

§ 26-51-709. Business income. [Effective until January 1, 2021.] - All business income shall be apportioned to this state by...

§ 26-51-709. Business income. [Effective January 1, 2021.] - For the tax year beginning January 1, 2021, all business...

§ 26-51-710. Real and tangible personal property — Factor. [Repealed effective January 1, 2021.] - The property factor is a fraction, the numerator of which...

§ 26-51-711. Original cost of property — Annual rental rate. [Repealed effective January 1, 2021.] - Property owned by the taxpayer is valued at its original...

§ 26-51-712. Average value of property. [Repealed effective January 1, 2021.] - The average value of property shall be determined by averaging...

§ 26-51-713. Payroll factor. [Repealed effective January 1, 2021.] - The payroll factor is a fraction, the numerator of which...

§ 26-51-714. Compensation for service — Determination of payment in state. [Repealed effective January 1, 2021.] - Compensation is paid in this state if:

§ 26-51-715. Sales factor. [Repealed effective January 1, 2021.] - The sales factor is a fraction, the numerator of which...

§ 26-51-716. Sales of tangible personal property - Sales of tangible personal property are in this state if:

§ 26-51-717. Sales — Income-producing activity - Sales, other than sales of tangible personal property, are in...

§ 26-51-718. Procedure when allocation does not fairly represent taxpayer's business activity. [Effective until January 1, 2021.] - If the allocation and apportionment provisions of this Act do...

§ 26-51-718. Procedure when allocation does not fairly represent taxpayer's business activity. [Effective January 1, 2021.] - If the allocation and apportionment provisions of this Act do...

§ 26-51-719. Construction - This Act shall be so construed as to effectuate its...

§ 26-51-720. Severability - If any provision of this Act or the application thereof...

§ 26-51-721. Repealer - Any law or parts of laws in conflict with this...

§ 26-51-722. Effective date - The provisions of this Act shall be applicable to all...

§ 26-51-723. Legislative findings — Emergency - It is found and determined by the General Assembly that...