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

Ark. Code Ann. § 26-51-461: Deduction - Research and development

Where this section sits in the code

AR Code
Title 26
Chapter 51
Subchapter 4

Title 26 U.S.C. §§ 174 and 280C , as in effect on January 1, 2019, concerning the deduction of research and development costs, are adopted for the purpose of computing Arkansas income tax liability.

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

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