(a) A taxpayer must calculate his or her Arkansas income tax liability using the same income year for Arkansas income tax purposes as used for federal income tax purposes.
(b) A taxpayer must provide to the Director of the Department of Finance and Administration a copy of any certification or approval from the federal Internal Revenue Service authorizing the taxpayer to change his or her income year.
Section: 26-51-402 26-51-403 26-51-404 26-51-405 26-51-406 26-51-407 26-51-408 26-51-409 26-51-410 26-51-411 26-51-412 26-51-413 26-51-414 26-51-415 NextLast modified: November 15, 2016