Arkansas § 26-51-702 Apportionment of net income authorized

Arkansas Statutes

§ 26-51-702 — Apportionment of net income authorized

Arkansas § 26-51-702

Title26

This text of Arkansas § 26-51-702 (Apportionment of net income authorized) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-51-702 (2026).

Text

Any taxpayer having income from business activity which is taxable both within and without this state, other than activity as a railroad or public utility or the rendering of purely personal services by an individual, shall allocate and apportion his net income as provided in this Act.

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Legislative History

Amended by Act 2023, No. 658,§ 4, eff. for tax years beginning on or after 1/1/2023. Acts 1961, No. 413, § 2; A.S.A. 1947, § 84-2056; Acts 1989, No. 494, § 1.