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26-51-713. Payroll factor. [Repealed effective January 1, 2021.]
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-713. Payroll factor. [Repealed effective January 1, 2021.]
The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the tax period.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-713
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release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: repealed.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:26-51-713
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 4f812c949e293a287148ec061c738ffd7464b8f310e49368255cc6cfedafb198
Source location: content.xml paragraph 14139
Stored source content
26-51-713. Payroll factor. [Repealed effective January 1, 2021.]
The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the tax period.
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