Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
1998-1 - Comprehensive Corporation Income Tax Regulations
Rule 26-51-404 - GROSS INCOME GENERALLY
Rule 2.26-51-404(b)(6) - Interest on State of Arkansas Obligations
Universal Citation: AR Admin Rules 2.26-51-404(b)(6)
Current through Register Vol. 49, No. 9, September, 2024
Interest earned on obligations of the State of Arkansas or any political subdivision thereof is not included in gross income.
"Obligations of the State of Arkansas" means any obligation backed by credit of the State of Arkansas.
"Any political subdivision" means a county, city or town, including special assessment districts such as road, water, sewer, reclamation, drainage, levee, school or similar districts.
Disclaimer: These regulations may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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