Arkansas Statutes
§ 26-51-709 — Business income
Arkansas § 26-51-709
JurisdictionArkansas
Title26
This text of Arkansas § 26-51-709 (Business 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. § 26-51-709 (2026).
Text
For the tax year beginning January 1, 2021, all business income shall be apportioned to this state by multiplying the income by a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period and the denominator of which is the total sales of the taxpayer everywhere during the tax period.
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Related
Pledger v. Illinois Tool Works, Inc.
812 S.W.2d 101 (Supreme Court of Arkansas, 1991)
Legislative History
Amended by Act 2019, No. 822,§ 7, eff. 1/1/2021. Acts 1961, No. 413, § 9; A.S.A. 1947, § 84-2063; Acts 1995, No. 682, § 2.
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 § 26-51-709, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-51-709.