Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-404 - GROSS INCOME GENERALLY
Rule 9.26-51-404(a)(1) - Farm - Defined
Universal Citation: AR Admin Rules 9.26-51-404(a)(1)
Current through Register Vol. 49, No. 9, September, 2024
The term farm includes stock, dairy, poultry, fruit and truck farms, plantations, ranches and all land used for farming operations. The term farm does not include tree farms except those farms that have trees bearing fruit or nuts.
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