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 9.26-51-702 - Application to Corporation Incorporated in Arkansas

Universal Citation: AR Admin Rules 9.26-51-702
Current through Register Vol. 49, No. 9, September, 2024

The protection afforded by 15 U.S.C. § 381 does not apply to any corporation incorporated by the Arkansas Secretary of State. See Arkansas Business Corporation Act of 1987, ACA 4-27-101 et seq.

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