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26-51-402. Tax year — Basis for determining liability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-402. Tax year — Basis for determining liability.
(a) A taxpayer must calculate his or her Arkansas income tax liability using the same income year for Arkansas income tax purposes as used for federal income tax purposes.
(b) A taxpayer must provide to the Secretary of the Department of Finance and Administration a copy of any certification or approval from the Internal Revenue Service authorizing the taxpayer to change his or her income year.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-402
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-51-402
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 8aad119c353c3b784a74030f398aae554709d9232ca220749ef3c4c16fcc0090
Source location: content.xml paragraph 12207
Stored source content
26-51-402. Tax year — Basis for determining liability.
(a) A taxpayer must calculate his or her Arkansas income tax liability using the same income year for Arkansas income tax purposes as used for federal income tax purposes.
(b) A taxpayer must provide to the Secretary of the Department of Finance and Administration a copy of any certification or approval from the Internal Revenue Service authorizing the taxpayer to change his or her income year.
Cross-references
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