Arkansas Code Title 26, Subtitle 5, Chapter 51, Subchapter 14 - Apportionment and Allocation of Net Income of Financial Institutions

• § 26-51-1401 - Apportionment and Allocation.
  (a) Except as otherwise specifically provided, a financial institution whose business activity is taxable both within and without this state shall allocate and apportion...
• § 26-51-1402 - Definitions.
  As used in this subchapter, unless the context otherwise requires: (1) "Billing address" means the location indicated in the books and records of the...
• § 26-51-1403 - Receipts Factor.
  (a) Generally. (1) (A) The receipts factor is a fraction, the numerator of which is the receipts of the taxpayer in this state during...
• § 26-51-1404 - Property Factor.
  (a) Generally. The property factor is a fraction, the numerator of which is the average value of real property and tangible personal property rented...
• § 26-51-1405 - Payroll Factor.
  (a) Generally. The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the taxable year...

Last modified: November 15, 2016