Ark. Code Ann. § 26-51-718: Procedure when allocation does not fairly represent taxpayer's business activity

If the allocation and apportionment provisions of this Act do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer may petition for or the Secretary of the Department of Finance and Administration may require, in respect to all or any part of the taxpayer's business activity, if reasonable:

(a) separate accounting;

(b) the inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this state; or

(c) the employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income.