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(b) - Partnership Income From Arkansas Sources
Universal Citation: AR Admin Rules 1.26-51-802(b)
Current through Register Vol. 49, No. 9, September, 2024
All partnership income from activities carried on within Arkansas or from real or personal property located within Arkansas must be allocated to Arkansas.
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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