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

Ark. Code Ann. § 26-51-704 (2020)

Nonbusiness income

✓ Arkansas Code release r76: Acts through about 2020 (2021-2025 sessions missing)
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Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in §§ 26-51-705 — 26-51-708.

History. Acts 1961, No. 413, § 4; A.S.A. 1947, § 84-2058.

Research References

Ark. L. Rev.

Case Note, Pledger v. Illinois Tool Works, Inc.: Arkansas Belatedly Recognizes the Unitary Business Principle as a Limitation of Its Power to Tax Capital Gains of Nondomiciliary Corporations, 45 Ark. L. Rev. 597.

U. Ark. Little Rock L.J.

Survey, Taxation, 14 U. Ark. Little Rock L.J. 401.

Case Notes

Cited: Pledger v. Getty Oil Exploration Co., 309 Ark. 257, 831 S.W.2d 121 (1992).

Notes of Decisions
Cited in 1 case, 1992–1992 · leading case: Pledger v. Getty Oil Expl. Co., 831 S.W.2d 121 (Ark. 1992).
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Pledger v. Getty Oil Expl. Co., 831 S.W.2d 121 (Ark. 1992). · cites it 2× “Ark. Code Ann. §§ 26-51-704 and -707 (1987).”
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