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(b)(1) - Nonresident Generally
Universal Citation: AR Admin Rules 1.26-51-202(b)(1)
Current through Register Vol. 49, No. 9, September, 2024
A nonresident who earns income attributable to Arkansas must timely file an Arkansas income tax return and remit with the return the full amount of Arkansas income tax due. The filing of an Arkansas income tax return and the payment of Arkansas income tax by a nonresident shall be done without regard to the income tax laws of the nonresident's resident state.
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