Browse Arkansas Code titles and sections
26-51-804. Corporation returns.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-804. Corporation returns.
(a) Every corporation subject to taxation under the Income Tax Act of 1929, § 26-51-101 et seq., shall make a return stating specifically the items of its gross income and the deductions and credits allowed by the Income Tax Act of 1929, § 26-51-101 et seq.
(b) The return shall be sworn to by the president, vice-president, treasurer, or other principal officer.
(c) If any foreign corporation has no office or place of business in this state but has an agent in this state, the returns shall be made by the agent.
(d) In case of a receiver, trustee in bankruptcy, or assignees operating the property or business of a corporation, the receiver, trustee, or assignees shall make returns for the corporation in the same manner and form as corporations are required to make returns, and any tax due on the basis of those returns shall be collected in the same manner as if collected from the corporations of whose business or property they have custody or control.
(e) Returns made under this section shall be subject to the provisions of the Income Tax Act of 1929, § 26-51-101 et seq.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-804
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:26-51-804
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: e67acd66bfe8435de452b108d94dfb9b52d266dc27ebfbb1d49a48f9ad2de7ce
Source location: content.xml paragraph 14436
Stored source content
26-51-804. Corporation returns.
(a) Every corporation subject to taxation under the Income Tax Act of 1929, § 26-51-101 et seq., shall make a return stating specifically the items of its gross income and the deductions and credits allowed by the Income Tax Act of 1929, § 26-51-101 et seq.
(b) The return shall be sworn to by the president, vice-president, treasurer, or other principal officer.
(c) If any foreign corporation has no office or place of business in this state but has an agent in this state, the returns shall be made by the agent.
(d) In case of a receiver, trustee in bankruptcy, or assignees operating the property or business of a corporation, the receiver, trustee, or assignees shall make returns for the corporation in the same manner and form as corporations are required to make returns, and any tax due on the basis of those returns shall be collected in the same manner as if collected from the corporations of whose business or property they have custody or control.
(e) Returns made under this section shall be subject to the provisions of the Income Tax Act of 1929, § 26-51-101 et seq.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-101. Title.
This act shall be known and may be cited as the “Income Tax Act of 1929”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-101
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. The source passage cites 26-51-101. This identifies an authority to review, not proof of applicability.