ARKANSAS STATUTES AND CODES
§ 26-51-707
LexisNexis Practice Insights
Implementing Financial Accounting Standards Board Interpretation (FIN) 48: U.S. Supreme Court Case Law Evaluating Unitary and Non-Unitary Factors
26-51-707. Interest and dividends.
Interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state.
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