Arkansas Statutes
§ 26-51-704 — Nonbusiness income
Arkansas § 26-51-704
JurisdictionArkansas
Title26
This text of Arkansas § 26-51-704 (Nonbusiness income) 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. § 26-51-704 (2026).
Text
Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in §§ 26-51-705 - 26-51-708 .
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Related
Pledger v. Getty Oil Exploration Co.
831 S.W.2d 121 (Supreme Court of Arkansas, 1992)
Legislative History
Acts 1961, No. 413, § 4; A.S.A. 1947, § 84-2058.
Nearby Sections
15
§ 26-1-101
Definitions§ 26-17-201
Authority to employ§ 26-17-202
Attorneys§ 26-17-203
Field auditors§ 26-17-204
Bond§ 26-17-301
Performance required§ 26-17-302
Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
Authority to enter agreements§ 26-17-403
Powers and duties - Definition§ 26-17-404
Violations§ 26-17-501
Penalty§ 26-17-502
Duty to remit revenuesCite This Page — Counsel Stack
Bluebook (online)
Arkansas § 26-51-704, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-51-704.