1.26 Ark. Code R. 51-202(a)

Current through Register Vol. 49, No. 10, October, 2024

Rule 1.26-51-202(a) - Income Producing Property

A nonresident individual, partnership, trust or estate who earns income from property (real property or tangible personal property) located within Arkansas or from a business, trade or occupation carried on within Arkansas shall pay Arkansas income tax at the rates set forth in ACA 26-51-201.