Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-435 - NONRESIDENTS OR PART-YEAR RESIDENTS
Rule 1.26-51-435(c) - Credit for Income Tax Paid to Another State

After a nonresident or part-year resident's Arkansas tax liability has been computed as set forth in 1. 26-51-435(a) & (b), all allowable tax credits should be deducted to determine the amount of income tax due the State of Arkansas. However, credit may not be taken for individual income taxes paid to another state (or states) during the tax year at issue unless the taxpayer is a resident of Arkansas and can clearly prove that he or she would be subject to "double taxation" if the other-state-tax-credit was not allowed.