51 chapters · 1,813 sections in this title.
Ark. Code Ann. § 26-5-101 Multistate Tax Compact
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MULTISTATE TAX COMPACT The “Multistate Tax Compact” is enacted into law and entered into with all jurisdictions legally joining therein, in the form substantially as follows: MULTISTATE TAX COMPACT ARTICLE I Purposes The purposes of this compact are to:1. Facilitate proper determ…
Ark. Code Ann. § 26-5-102 Election to report tax on basis of volume percentage
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(a) Every taxpayer required to file an income tax return pursuant to provisions of the Income Tax Act of 1929, § 26-51-101 et seq., whose only activity within this state consists of sales and does not include owning or renting real estate or tangible personal property in this sta…
Ark. Code Ann. § 26-5-103 State representative
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The Secretary of the Department of Finance and Administration of the State of Arkansas shall represent this state on the Multistate Tax Commission. The secretary may, with the approval of the Governor, designate an alternate to serve on the commission in his or her place if there…
Ark. Code Ann. § 26-5-105 Local government committee
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(a) The Governor, after consultation with representatives of local governments, may appoint a committee of three (3) persons who are representative of subdivisions of this state affected, or likely to be affected, by the Multistate Tax Compact, § 26-5-101. (b) The member represen…