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- Ark. Code Ann. § 26-51-310 · Foreign income exclusion
- Ark. Code Ann. § 26-51-311 · Qualified windmill blade manufacturing exemption
- Ark. Code Ann. § 26-51-312 · Qualified windmill blade and windmill component manufacturing exemption
- Ark. Code Ann. § 26-51-313 · Qualified drop-in biofuels manufacturing exemption - Definitions
- Ark. Code Ann. § 26-51-314 · Payments from an agricultural disaster program to a cattle farmer or cattle rancher - Definition
- Ark. Code Ann. § 26-51-315 · Community Match Rural Physician Recruitment Program incentives
- Ark. Code Ann. § 26-51-316 · Disaster relief payments and rebates
- Ark. Code Ann. § 26-51-401 · Tax year - Accounting method
- Ark. Code Ann. § 26-51-402 · Tax year - Basis for determining liability
- Ark. Code Ann. § 26-51-403 · Income generally
- Ark. Code Ann. § 26-51-404 · Gross income generally
- Ark. Code Ann. § 26-51-405 · Partnership income
- Ark. Code Ann. § 26-51-406 · Income to beneficiaries of trusts and estates
- Ark. Code Ann. § 26-51-407 · Financial institutions
- Ark. Code Ann. § 26-51-408 · Dividends of financial institutions taxable
- Ark. Code Ann. § 26-51-409 · Federal Subchapter S adopted
- Ark. Code Ann. § 26-51-410 · Inventory
- Ark. Code Ann. § 26-51-411 · Gain or loss - Sale of property
- Ark. Code Ann. § 26-51-412 · Gain or loss - Exchange of property
- Ark. Code Ann. § 26-51-413 · Corporate liquidations
- Ark. Code Ann. § 26-51-414 · Deferred compensation plans
- Ark. Code Ann. § 26-51-415 · Deductions - Interest
- Ark. Code Ann. § 26-51-416 · Deductions - Taxes
- Ark. Code Ann. § 26-51-417 · Deductions - Alimony or separate maintenance
- Ark. Code Ann. § 26-51-418 · Deductions - Child with disability - Definitions
- Ark. Code Ann. § 26-51-419 · Deductions - Charitable contributions
- Ark. Code Ann. § 26-51-420 · Deductions - Education service cooperative contributions
- Ark. Code Ann. § 26-51-422 · Deductions - Fair market value of donated artistic, literary, and musical creations
- Ark. Code Ann. § 26-51-423 · Deductions - Expenses
- Ark. Code Ann. § 26-51-424 · Deductions - Losses
- Ark. Code Ann. § 26-51-425 · Deductions - Worthless debts
- Ark. Code Ann. § 26-51-426 · Deductions - Reserve for bad debts or liabilities
- Ark. Code Ann. § 26-51-427 · Deductions - Net operating loss carryover - Definitions
- Ark. Code Ann. § 26-51-428 · [See Note] Depreciation - Deductions - Expensing of property
- Ark. Code Ann. § 26-51-429 · Deductions - Depletion allowances
- Ark. Code Ann. § 26-51-430 · Deductions - Standard deduction - Definition
- Ark. Code Ann. § 26-51-431 · Items not deductible in net income computation
- Ark. Code Ann. § 26-51-435 · Nonresidents or part-year residents
- Ark. Code Ann. § 26-51-436 · Deductions - Limitations
- Ark. Code Ann. § 26-51-437 · Miscellaneous itemized deductions - Definition
- Ark. Code Ann. § 26-51-439 · Capitalization of certain expenses
- Ark. Code Ann. § 26-51-440 · Federal Subchapter M adopted - Definition
- Ark. Code Ann. § 26-51-442 · Sale of property to comply with conflict-of-interest requirements
- Ark. Code Ann. § 26-51-443 · Allocation of unstated interest - Foregone interest
- Ark. Code Ann. § 26-51-444 · Deductions - Soil and water conservation
- Ark. Code Ann. § 26-51-445 · Adoption expenses
- Ark. Code Ann. § 26-51-446 · Long-term intergenerational security
- Ark. Code Ann. § 26-51-447 · Deductions - Tuition to postsecondary educational institutions - Definition
- Ark. Code Ann. § 26-51-448 · Educational individual retirement accounts
- Ark. Code Ann. § 26-51-450 · Deductions - Small business guaranty fees - Definition
- Ark. Code Ann. § 26-51-453 · Health savings accounts
- Ark. Code Ann. § 26-51-457 · Claim of right
- Ark. Code Ann. § 26-51-458 · Deduction - Volunteer firefighter - Definition
- Ark. Code Ann. § 26-51-459 · Teacher's classroom investment deduction - Definitions
- Ark. Code Ann. § 26-51-460 · Opportunity zones - Definition
- Ark. Code Ann. § 26-51-461 · Deduction - Research and development
- Ark. Code Ann. § 26-51-501 · Personal tax credits - Definitions
- Ark. Code Ann. § 26-51-502 · Household and dependent care services - Definitions
- Ark. Code Ann. § 26-51-503 · Support of a child with a developmental disability - Definitions
- Ark. Code Ann. § 26-51-504 · Income from sources outside Arkansas - Definition
- Ark. Code Ann. § 26-51-505 · Establishment or expansion of manufacturing enterprise - Definitions
- Ark. Code Ann. § 26-51-506 · Tax credit for waste reduction, reuse, or recycling equipment - Eligibility - Definitions
- Ark. Code Ann. § 26-51-507 · Employer-provided child care - As qualified under former section 26-52-401 - Definition
- Ark. Code Ann. § 26-51-508 · Employer-provided child care - As qualified under section 26-52-516 or section 26-53-132 - Definition
- Ark. Code Ann. § 26-51-509 · Apprenticeship program - Definition
- Ark. Code Ann. § 26-51-511 · Coal mining, producing, and extracting - Definitions
- Ark. Code Ann. § 26-51-512 · Rice straw tax credit - Definitions
- Ark. Code Ann. § 26-51-513 · Arkansas historic rehabilitation income tax credit
- Ark. Code Ann. § 26-51-514 · [Repealed]
- Ark. Code Ann. § 26-51-515 · Work on cold cases by retired law enforcement officers
- Ark. Code Ann. § 26-51-516 · Paisley's Law - Stillborn child tax credit - Definition
- Ark. Code Ann. § 26-51-517 · Waterways investment tax credit
- Ark. Code Ann. § 26-51-701 · Definitions
- Ark. Code Ann. § 26-51-702 · Apportionment of net income authorized
- Ark. Code Ann. § 26-51-703 · Taxpayer taxable in another state
- Ark. Code Ann. § 26-51-704 · Nonbusiness income
- Ark. Code Ann. § 26-51-705 · Rents and royalties - Extent of utilization of tangible personal property
- Ark. Code Ann. § 26-51-706 · Capital gains and losses from sales of property
- Ark. Code Ann. § 26-51-707 · Interest and dividends
- Ark. Code Ann. § 26-51-708 · Patent and copyright royalties
- Ark. Code Ann. § 26-51-709 · Business income
- Ark. Code Ann. § 26-51-710 · [Repealed]
- Ark. Code Ann. § 26-51-711 · [Repealed]
- Ark. Code Ann. § 26-51-712 · [Repealed]
- Ark. Code Ann. § 26-51-713 · [Repealed]
- Ark. Code Ann. § 26-51-714 · [Repealed]
- Ark. Code Ann. § 26-51-715 · [Repealed]
- Ark. Code Ann. § 26-51-716 · Sales of tangible personal property
- Ark. Code Ann. § 26-51-717 · Sales - Income-producing activity
- Ark. Code Ann. § 26-51-718 · Procedure when allocation does not fairly represent taxpayer's business activity
- Ark. Code Ann. § 26-51-719 · Construction
- Ark. Code Ann. § 26-51-720 · Severability
- Ark. Code Ann. § 26-51-721 · Repealer
- Ark. Code Ann. § 26-51-722 · Effective date
- Ark. Code Ann. § 26-51-723 · Legislative findings - Emergency
- Ark. Code Ann. § 26-51-801 · Returns by individuals - Definitions
- Ark. Code Ann. § 26-51-802 · Partnership returns
- Ark. Code Ann. § 26-51-803 · Fiduciary returns
- Ark. Code Ann. § 26-51-804 · Corporation returns
- Ark. Code Ann. § 26-51-805 · Consolidated corporate returns