Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Ark. Code Ann. § 26-51-415: Deductions - Interest

Where this section sits in the code

AR Code
Title 26
Chapter 51
Subchapter 4

Title 26 U.S.C. § 163 , as in effect on January 1, 2017, regarding deductions for interest expenses, is adopted for the purpose of computing Arkansas income tax liability.

Collected 2026-09-14T18:32:41Z. Source file · JSON

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