Uniform Division of Income for Tax Purposes Act

  1. Law
  2. Arkansas Code
  3. Taxation
  4. State Taxes
  5. Income Taxes
  6. Uniform Division of Income for Tax Purposes Act

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Section
26-51-701

Definitions

Section
26-51-702

Apportionment of net income authorized

Section
26-51-703

Taxpayer taxable in another state

Section
26-51-704

Nonbusiness income

Section
26-51-705

Rents and royalties — Extent of utilization of tangible personal property

Section
26-51-706

Capital gains and losses from sales of property

Section
26-51-707

Interest and dividends

Section
26-51-708

Patent and copyright royalties

Section
26-51-709

Business income. [Effective until January 1, 2021.]

Section
26-51-709

Business income. [Effective January 1, 2021.]

Section
26-51-710

Real and tangible personal property — Factor. [Repealed effective January 1, 2021.]

Section
26-51-711

Original cost of property — Annual rental rate. [Repealed effective January 1, 2021.]

Section
26-51-712

Average value of property. [Repealed effective January 1, 2021.]

Section
26-51-713

Payroll factor. [Repealed effective January 1, 2021.]

Section
26-51-714

Compensation for service — Determination of payment in state. [Repealed effective January 1, 2021.]

Section
26-51-715

Sales factor. [Repealed effective January 1, 2021.]

Section
26-51-716

Sales of tangible personal property

Section
26-51-717

Sales — Income-producing activity

Section
26-51-718

Procedure when allocation does not fairly represent taxpayer's business activity. [Effective until January 1, 2021.]

Section
26-51-718

Procedure when allocation does not fairly represent taxpayer's business activity. [Effective January 1, 2021.]

Section
26-51-719

Construction

Section
26-51-720

Severability

Section
26-51-721

Repealer

Section
26-51-722

Effective date

Section
26-51-723

Legislative findings — Emergency