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26-51-711. Original cost of property — Annual rental rate. [Repealed effective January 1, 2021.]
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-711. Original cost of property — Annual rental rate. [Repealed effective January 1, 2021.]
Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at eight times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from sub-rentals.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-711
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release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: repealed.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:26-51-711
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 483a9f19d19dd733b71fdb75da0613c17464c03d9ba10a5c61ba1bffc160477d
Source location: content.xml paragraph 14113
Stored source content
26-51-711. Original cost of property — Annual rental rate. [Repealed effective January 1, 2021.]
Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at eight times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from sub-rentals.
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