Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-802 - PARTNERSHIP RETURNS
Rule 1.26-51-802(a) - Partnership Returns - Generally
Universal Citation: AR Admin Rules 1.26-51-802(a)
Current through Register Vol. 49, No. 9, September, 2024
For a tax year in which a partnership receives any income from Arkansas sources, a partnership return (AR1050) must be filed on behalf of the partnership and must be signed by at least one (1) of the partners. The partnership return must include the names and addresses of all partners of whatever nature who are entitled to a share of the partnership's income and the percentage or amount of each such partner's share.
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