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26-51-710. Real and tangible personal property — Factor. [Repealed effective January 1, 2021.]
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-710. Real and tangible personal property — Factor. [Repealed effective January 1, 2021.]
The property factor is a fraction, the numerator of which is the average value of the taxpayer's real and tangible personal property owned or rented and used in this state during the tax period and the denominator of which is the average value of all the taxpayer's real and tangible personal property owned or rented and used during the tax period.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-710
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: repealed. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-51-710
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: b55432d9c3b899b09f90d5031efa333cc0941528519d7ccf428b08e63b24656b
Source location: content.xml paragraph 14102
Stored source content
26-51-710. Real and tangible personal property — Factor. [Repealed effective January 1, 2021.]
The property factor is a fraction, the numerator of which is the average value of the taxpayer's real and tangible personal property owned or rented and used in this state during the tax period and the denominator of which is the average value of all the taxpayer's real and tangible personal property owned or rented and used during the tax period.
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