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26-52-502. Tax return on basis of cash actually received.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-502. Tax return on basis of cash actually received.
(a) Any person taxable under this chapter doing business wholly or partly on a credit basis may make application to the Secretary of the Department of Finance and Administration for permission to prepare his or her returns on the basis of cash actually received.
(b) The application shall be granted by the secretary under such rules as the secretary may prescribe.
(c) Any person making the application shall be taxable on all moneys collected during the taxable period.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-502
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:26-52-502
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: e8ef0709e1d9fb112995c0fd3be54688e649bfb7150b8103a52cc5dfb0b5a1c4
Source location: content.xml paragraph 20104
Stored source content
26-52-502. Tax return on basis of cash actually received.
(a) Any person taxable under this chapter doing business wholly or partly on a credit basis may make application to the Secretary of the Department of Finance and Administration for permission to prepare his or her returns on the basis of cash actually received.
(b) The application shall be granted by the secretary under such rules as the secretary may prescribe.
(c) Any person making the application shall be taxable on all moneys collected during the taxable period.
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