Arkansas § 26-52-913 Net operating loss deduction - Carry forward

Arkansas Statutes

§ 26-52-913 — Net operating loss deduction - Carry forward

Arkansas § 26-52-913

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This text of Arkansas § 26-52-913 (Net operating loss deduction - Carry forward) 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. § 26-52-913 (2026).

Text

Taxpayers qualified under § 26-52-912(2) and entitled to a net operating loss deduction as provided in § 26-51-427 may carry forward that deduction to the next-succeeding taxable year following the year of the net operating loss and annually thereafter for a total period of ten (10) years or until the net operating loss has been exhausted, whichever is earlier. The net operating loss deduction must be carried forward in the order named above.

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Taxpayers qualified under § 26-52-912(2) and entitled to a net operating loss deduction as provided in § 26-51-427 may carry forward that deduction to the next-succeeding taxable year following the year of the net operating loss and annually thereafter for a total period of ten (10) years or until the net operating loss has been exhausted, whichever is earlier. The net operating loss deduction must be carried forward in the order named above.