Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
1998-1 - Comprehensive Corporation Income Tax Regulations
Rule 26-51-702 - APPORTIONMENT - DETERMINATION OF NEXUS
Rule 1.26-51-702 - Apportionment of Net Income Authorized
Universal Citation: AR Admin Rules 1.26-51-702
Current through Register Vol. 49, No. 9, September, 2024
If a taxpayer's business activities occur both within and outside of Arkansas, the taxpayer shall apportion its business income and allocate any nonbusiness income to Arkansas as provided by Arkansas law. "Taxpayer" means any corporation, partnership, firm, association or person acting as a business entity in more than one state. See ACA 26-5-101, Art. II(3).
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