Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-504 - INCOME FROM SOURCES OUTSIDE ARKANSAS
Rule 1.26-51-504(c) - Restriction of Credit
Universal Citation: AR Admin Rules 1.26-51-504(c)
Current through Register Vol. 49, No. 9, September, 2024
The credit against Arkansas individual income tax liability for income taxes actually owed to another state or territory shall only be available to Arkansas residents or part-year residents. Nonresidents are not eligible for this credit.
The credit shall also be available to fiduciaries and partnerships residing or domiciled in Arkansas which either:
1. Are subject to Arkansas income tax;
or
2. Have to report income for purposes of 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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