1.26 Ark. Code R. 51-202(c)
Current through Register Vol. 49, No. 10, October, 2024
Where a nonresident individual is paid a salary, lump sum payment or some other form of payment which encompasses work performed both inside and outside of Arkansas, Arkansas income tax should be paid only on that portion of the individual's income that can be reasonably allocated to work performed in Arkansas.
1.26 Ark. Code R. 51-202(c)