Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
1998-1 - Comprehensive Corporation Income Tax Regulations
Rule 26-51-102 - CORPORATION INCOME TAX DEFINITIONS
Rule 1.26-51-102(7) - Foreign Corporation
Universal Citation: AR Admin Rules 1.26-51-102(7)
Current through Register Vol. 49, No. 9, September, 2024
A foreign corporation or association or partnership is one organized under the laws of any other state or country, whether or not its principal place of business is located within the State of Arkansas.
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