Statutes, codes, and regulations
Arkansas Code of 1987
Title 26 - TAXATIONSubtitle 5 - STATE TAXESChapter 52 - GROSS RECEIPTS TAX
Subchapter 6 - EQUALIZATION OF TAXES FOR BORDER CITIES AND TOWNS
Section 26-52-604 - Individual taxpayers entitled to benefit of subchapter

Ark. Code § 26-52-604

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Current with legislation from 2024 Fiscal and Special Sessions.
Section 26-52-604 - Individual taxpayers entitled to benefit of subchapter

Any individual taxpayer residing in any border city or town located outside the State of Arkansas shall be entitled to the benefits of the provisions of this subchapter with respect to income derived by any individual taxpayer from employment or business activity engaged in the Arkansas border city upon which income tax is due the State of Arkansas under the provisions of the Income Tax Act of 1929, § 26-51-101 et seq.

Ark. Code § 26-52-604

Acts 1977, No. 48, § 4; A.S.A. 1947, § 84-1948.