Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-202 - NONRESIDENTS
Rule 1.26-51-202(a) - Income Producing Property
Universal Citation: AR Admin Rules 1.26-51-202(a)
Current through Register Vol. 49, No. 9, September, 2024
A nonresident individual, partnership, trust or estate who earns income from property (real property or tangible personal property) located within Arkansas or from a business, trade or occupation carried on within Arkansas shall pay Arkansas income tax at the rates set forth in ACA 26-51-201.
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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