Arkansas Code

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Subchapter 14 — Apportionment and Allocation of Net Income of Financial Institutions

• Section26-51-1401. Apportionment and allocation. [Effective until January 1, 2021.]
• Section26-51-1401. Apportionment and allocation. [Effective January 1, 2021.]
• Section26-51-1402. Definitions. [Effective until January 1, 2021.]
• Section26-51-1402. Definitions. [Effective January 1, 2021.]
• Section26-51-1403. Receipts factor. [Effective until January 1, 2021.]
• Section26-51-1403. Receipts factor. [Effective January 1, 2021.]
• Section26-51-1404. Property factor — Definitions. [Effective until January 1, 2021.]
• Section26-51-1404. Property values. [Effective January 1, 2021.]
• Section26-51-1405. Payroll factor — Definition. [Repealed effective January 1, 2021.]