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(6) - Employer
Universal Citation: AR Admin Rules 1.26-51-902(6)
Current through Register Vol. 49, No. 9, September, 2024
An "employer" is any employer, whether a resident or *nonresident of Arkansas, who:
(a) Is carrying on business activity within Arkansas;
or
b) Is receiving income from sources located within Arkansas;
and
c) Has control, either directly or through an officer or agent, over the payment of wages to an individual for services performed by such individual within Arkansas .
* Nonresident employers include both transient employers and those employers carrying on business activity within Arkansas or receiving income from sources within Arkansas on a long-term (nontransient) basis.
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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