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

Ark. Code Ann. § 26-51-704: Nonbusiness income

Where this section sits in the code

AR Code
Title 26
Chapter 51
Subchapter 7

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 .

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

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