STATE STATUTES & CODES
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ARKANSAS STATUTES AND CODES
Subchapter 7 - Uniform Division of Income for Tax Purposes Act
- § 26-51-701
- § 26-51-702
- § 26-51-703 - Taxpayer taxable in another state.
- § 26-51-704
- § 26-51-705 - Rents and royalties -- Extent of utilization of tangible personal property.
- § 26-51-706
- § 26-51-707
- § 26-51-708 - Patent and copyright royalties.
- § 26-51-709
- § 26-51-710 - Real and tangible personal property -- Factor.
- § 26-51-711 - Original cost of property -- Annual rental rate.
- § 26-51-712 - Average value of property.
- § 26-51-713 - Payroll factor.
- § 26-51-714 - Compensation for service -- Determination of payment in state.
- § 26-51-715 - Sales factor.
- § 26-51-716 - Sales of tangible personal property.
- § 26-51-717 - Sales -- Income-producing activity.
- § 26-51-718 - Procedure when allocation does not fairly represent taxpayer's business activity.
- § 26-51-719 - Construction.
- § 26-51-720 - Severability.
- § 26-51-721 - Repealer.
- § 26-51-722 - Effective date.
- § 26-51-723 - Legislative findings -- Emergency.
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