Ark. Code Ann. » Title 26 Chapter 51
Arkansas Code Annotated

Ark. Code Ann. § 26-51-411 (2026)

Gain or loss — Sale of property

✓ current as of May 2026
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History. Acts 1929, No. 118, Art. 3, § 10; Pope's Dig., § 14033; Acts 1969, No. 236, § 4; A.S.A. 1947, § 84-2013; Acts 1995, No. 1160, § 12; 1999, No. 1126, § 25; 2001, No. 773, § 4; 2005, No. 675, § 7; 2007, No. 827, § 216; 2017, No. 155, § 16; 2019, No. 910, § 3715.

Amendments. The 2017 amendment substituted “January 1, 2017” for “January 1, 2001” in (h).

The 2019 amendment substituted “Secretary of the Department of Finance and Administration” for “Director of the Department of Finance and Administration” in (a)(2)(B).

Effective Dates. Acts 2017, No. 155, § 25: effective for tax years beginning on and after January 1, 2015.

Research References

U. Ark. Little Rock L. Rev.

Survey of Legislation, 2001 Arkansas General Assembly, Tax Law, 24 U. Ark. Little Rock L. Rev. 613.

Notes of Decisions
Cited in 1 case, 1999–1999 · leading case: Gray v. Gray, 994 S.W.2d 506 (Ark. Ct. App. 1999).
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Gray v. Gray, 994 S.W.2d 506 (Ark. Ct. App. 1999). · cites it 4× “§ 1250 (1994); Ark.Code Ann. § 26-51-411 (Repl.1997). [7] It should be noted that "property and lifestyle" are specifically mentioned in Administrative Order No.”
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