Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
1998-1 - Comprehensive Corporation Income Tax Regulations
Rule 26-51-713 - PAYROLL FACTOR
Rule 3.26-51-713 - Numerator
Universal Citation: AR Admin Rules 3.26-51-713
Current through Register Vol. 49, No. 9, September, 2024
The numerator of the payroll factor is the total amount paid in Arkansas during the tax period by the taxpayer for compensation.
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