1.26 Ark. Code R. 51-416

Current through Register Vol. 49, No. 9, September, 2024

Rule 1.26-51-416 - State Income Taxes

No deduction will be allowed for Arkansas state income taxes in the computation of net income. All other states' income taxes are deductible as a miscellaneous deduction not subject to the two percent of AGI reduction unless said taxes are taken as a credit.