Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-902 - DEFINITIONS
Rule 1.26-51-902(12) - *Transient Employer
Universal Citation: AR Admin Rules 1.26-51-902(12)
Current through Register Vol. 49, No. 9, September, 2024
A "transient employer" is an employer who:
a) Is not a resident of Arkansas;
and
b) Temporarily engages in any activity within Arkansas for the purpose of producing income for the employer. A temporary engagement is one which, as of any date, cannot reasonably be expected to continue for a period of eighteen (18) consecutive months.
* See Also 1. 26-51-908(b)
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