Arkansas Code

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Subchapter 7 — Uniform Division of Income for Tax Purposes Act

• Section26-51-701. Definitions.
• Section26-51-702. Apportionment of net income authorized.
• Section26-51-703. Taxpayer taxable in another state.
• Section26-51-704. Nonbusiness income.
• Section26-51-705. Rents and royalties — Extent of utilization of tangible personal property.
• Section26-51-706. Capital gains and losses from sales of property.
• Section26-51-707. Interest and dividends.
• Section26-51-708. Patent and copyright royalties.
• Section26-51-709. Business income. [Effective until January 1, 2021.]
• Section26-51-709. Business income. [Effective January 1, 2021.]
• Section26-51-710. Real and tangible personal property — Factor. [Repealed effective January 1, 2021.]
• Section26-51-711. Original cost of property — Annual rental rate. [Repealed effective January 1, 2021.]
• Section26-51-712. Average value of property. [Repealed effective January 1, 2021.]
• Section26-51-713. Payroll factor. [Repealed effective January 1, 2021.]
• Section26-51-714. Compensation for service — Determination of payment in state. [Repealed effective January 1, 2021.]
• Section26-51-715. Sales factor. [Repealed effective January 1, 2021.]
• Section26-51-716. Sales of tangible personal property.
• Section26-51-717. Sales — Income-producing activity.
• Section26-51-718. Procedure when allocation does not fairly represent taxpayer's business activity. [Effective until January 1, 2021.]
• Section26-51-718. Procedure when allocation does not fairly represent taxpayer's business activity. [Effective January 1, 2021.]
• Section26-51-719. Construction.
• Section26-51-720. Severability.
• Section26-51-721. Repealer.
• Section26-51-722. Effective date.
• Section26-51-723. Legislative findings — Emergency.