Arkansas Code

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Part 3 — Receipts Normally Apportioned

• Section28-70-408. Insubstantial allocations not required.
• Section28-70-409. Deferred compensation, annuities, and similar payments.
• Section28-70-410. Liquidating asset.
• Section28-70-411. Minerals, water, and other natural resources.
• Section28-70-412. Timber.
• Section28-70-413. Property not productive of income.
• Section28-70-414. Derivatives and options.
• Section28-70-415. Asset-backed securities.