Browse Arkansas Code titles and sections
26-51-709. Business income. [Effective until January 1, 2021.]
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-709. Business income. [Effective until January 1, 2021.]
All business income shall be apportioned to this state by multiplying the income by a fraction, the numerator of which is the property factor plus the payroll factor plus double the sales factor, and the denominator of which is four.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-709
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.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:26-51-709
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 1f421de9c221bc838053e5fd4ccbe5c937de009d67ac139d4d0afb2f9fed56bb
Source location: content.xml paragraph 14043
Stored source content
26-51-709. Business income. [Effective until January 1, 2021.]
All business income shall be apportioned to this state by multiplying the income by a fraction, the numerator of which is the property factor plus the payroll factor plus double the sales factor, and the denominator of which is four.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-709. Business income. [Effective January 1, 2021.]
For the tax year beginning January 1, 2021, all business income shall be apportioned to this state by multiplying the income by a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period and the denominator of which is the total sales of the taxpayer everywhere during the tax period.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-709
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. Same stored citation; legal effect and authority still require review.