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Apportionment and Allocation of Net Income of Financial Institutions
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Arkansas Code
Taxation
State Taxes
Income Taxes
Apportionment and Allocation of Net Income of Financial Institutions
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Section
26-51-1401
Apportionment and allocation. [Effective until January 1, 2021.]
Section
26-51-1401
Apportionment and allocation. [Effective January 1, 2021.]
Section
26-51-1402
Definitions. [Effective until January 1, 2021.]
Section
26-51-1402
Definitions. [Effective January 1, 2021.]
Section
26-51-1403
Receipts factor. [Effective until January 1, 2021.]
Section
26-51-1403
Receipts factor. [Effective January 1, 2021.]
Section
26-51-1404
Property factor — Definitions. [Effective until January 1, 2021.]
Section
26-51-1404
Property values. [Effective January 1, 2021.]
Section
26-51-1405
Payroll factor — Definition. [Repealed effective January 1, 2021.]