§ 26-51-718. Procedure when allocation does not fairly represent taxpayer's business activity

AR Code § 26-51-718 (2018) (N/A)
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(a) separate accounting;

(b) the exclusion of any one or more of the factors;

(c) the inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this state; or

(d) the employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income.