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 10.26-51-702 - Registration or Qualification to do Business
Universal Citation: AR Admin Rules 10.26-51-702
Current through Register Vol. 49, No. 9, September, 2024
A taxpayer that registers or otherwise formally qualifies to do business within Arkansas does not, by that fact alone, lose its protection under 15 U.S.C. § 381. However, if the taxpayer engages in activities within Arkansas that are not protected under 15 U.S.C. § 381, such protection will be lost. See Arkansas Business Corporation Act of 1987, ACA 4-27-1501 et seq.
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