Statutes, codes, and regulations
Arkansas Administrative Code
Agency 006 - Department of Finance and AdministrationDivision 05 - Division of RevenuesComprehensive Corporation Income Tax Regulations
Rule 26-51-204 - RAILROADS AND PUBLIC UTILITIES
Rule 3.26-51-204 - Public Utilities

3.26 Ark. Code R. 51-204

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Current through Register Vol. 49, No. 12, December, 2024
Rule 3.26-51-204 - Public Utilities

Telephone, electric power and gas distribution companies operating both inside and outside of Arkansas shall allocate and apportion to Arkansas their net income by use of the allocation and apportionment procedures provided under UDITPA (Uniform Division of Income for Tax Purposes Act). UDITPA (ACA 26-51-701 et seq.) applies to all taxpayers doing business both inside and outside of Arkansas.

3.26 Ark. Code R. 51-204