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U.S. State Codes
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Arkansas
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Title 26 - Taxation
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Subtitle 5 - State Taxes
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Chapter 51 - Income Taxes
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Subchapter 7 - Uniform Division of Income for T...
Subchapter 7 - Uniform Division of Income for Tax Purposes Act
§ 26-51-701. Definitions
§ 26-51-702. Apportionment of net income authorized
§ 26-51-703. Taxpayer taxable in another state
§ 26-51-704. Nonbusiness income
§ 26-51-705. Rents and royalties -- Extent of utilization of tangible personal property
§ 26-51-706. Capital gains and losses from sales of property
§ 26-51-707. Interest and dividends
§ 26-51-708. Patent and copyright royalties
§ 26-51-709. Business income
§ 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