1.26 Ark. Code R. 51-902(6)

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

Rule 1.26-51-902(6) - Employer

An "employer" is any employer, whether a resident or *nonresident of Arkansas, who:

(a) Is carrying on business activity within Arkansas;

or

b) Is receiving income from sources located within Arkansas;

and

c) Has control, either directly or through an officer or agent, over the payment of wages to an individual for services performed by such individual within Arkansas .

* Nonresident employers include both transient employers and those employers carrying on business activity within Arkansas or receiving income from sources within Arkansas on a long-term (nontransient) basis.

1.26 Ark. Code R. 51-902(6)