Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
1998-1 - Comprehensive Corporation Income Tax Regulations
Rule 26-51-701 - MULTISTATE BUSINESS INCOME
Rule 1.26-51-701 - Source of Law
Universal Citation: AR Admin Rules 1.26-51-701
Current through Register Vol. 49, No. 9, September, 2024
Arkansas has adopted the Uniform Division of Income for Tax Purposes Act ("UDITPA") at ACA 26-51-701 et seq. and the Multistate Tax Compact at ACA 26-5-101 et seq.
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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