Browse Arkansas Code titles and sections
26-51-709. Business income. [Effective January 1, 2021.]
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. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-51-709:variant2
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 70aa2f93060f950c52c80077ce4221652a4579f20bd5bd579905beb059f220d5
Source location: content.xml paragraph 14060
Stored source content
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.
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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. Same stored citation; legal effect and authority still require review.