Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-416 - DEDUCTIONS - TAXES
Rule 1.26-51-416 - State Income Taxes
Universal Citation: AR Admin Rules 1.26-51-416
Current through Register Vol. 49, No. 9, September, 2024
No deduction will be allowed for Arkansas state income taxes in the computation of net income. All other states' income taxes are deductible as a miscellaneous deduction not subject to the two percent of AGI reduction unless said taxes are taken as a credit.
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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