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(d) - Income from Trust or Estate

Universal Citation: AR Admin Rules 1.26-51-202(d)

Current through Register Vol. 49, No. 9, September, 2024

A nonresident beneficiary of a trust or estate administered by a resident trustee, executor or administrator shall not be subject to Arkansas income tax unless the beneficiary's income has been derived by the trust or estate from:

a) Any interest in real property (real estate) located within Arkansas, including but not limited to the following: lease and rental income; income from crops, timber, mining and other land uses; and the gain from any sale of such real property.

b) The use of tangible personal property located within Arkansas, including any gain realized from the sale thereof.

c) Any unincorporated business located within Arkansas, such as an association, sole proprietorship, partnership and limited liability company (LLC).

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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