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 2.26-51-202(a) - Income Producing Property - Intangible
Universal Citation: AR Admin Rules 2.26-51-202(a)
Current through Register Vol. 49, No. 9, September, 2024
Income derived by a nonresident from intangible personal property located within Arkansas is not subject to Arkansas income tax. For example, the interest income earned on a savings account with a bank located in Arkansas by a nonresident account holder would not be subject to Arkansas income tax.
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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