Ark. Code Ann. § 26-51-101 (2026)

Case Notes

Constitutionality.

The income tax imposed by this chapter is not a property tax, and this chapter is not violative of the equality and uniformity clause of the Arkansas Constitution. Stanley v. Gates, 179 Ark. 886, 19 S.W.2d 1000 (1929).

Tax on net income of domestic corporations is not discriminatory in imposing tax on income derived from stocks owned in other corporations engaged in business in another state. Wiseman v. Interstate Pub. Serv. Co., 191 Ark. 255, 85 S.W.2d 700 (1935).

This chapter held unconstitutional and void insofar as it attempts to tax a domestic corporation's income from its plants located outside the state. McCarroll v. Gregory-Robinson-Speas, Inc., 198 Ark. 235, 129 S.W.2d 254 (1939).

This chapter is not invalid on ground that a Senate amendment thereto was not concurred in by the House, since Senate Journal showing the adoption of the amendment was silent as to its withdrawal or any action receding therefrom and minutes and record of the Secretary of the Senate recited that amendment had been withdrawn. Hardin v. Ft. Smith Couch & Bedding Co., 202 Ark. 814, 152 S.W.2d 1015 (1941).

Acts 1931, No. 220, relieving domestic corporations doing business entirely outside the state of Arkansas from the payment of any income tax to the state, when read in connection with the General Income Tax Act of 1929, which imposes an income tax upon a domestic corporation doing business both within and outside the state on income derived from sources outside Arkansas, denied to such domestic corporation the equal protection of the laws and amounted to the taking of its property without due process. Cheney v. Stephens, Inc., 231 Ark. 541, 330 S.W.2d 949 (1960).