Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-102 - DEFINITIONS
Rule 1.26-51-102(9) - Resident
Universal Citation: AR Admin Rules 1.26-51-102(9)
Current through Register Vol. 49, No. 9, September, 2024
Any natural person domiciled in the State of Arkansas or any other person who maintains a permanent place of abode within Arkansas and spends in the aggregate more than six (6) months of the tax year within Arkansas.
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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