{"data":{"id":"us-ar/ark.-code-ann.-26-51-402","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-402","heading":"Tax year - Basis for determining liability","body":"(a) A taxpayer must calculate his or her Arkansas income tax liability using the same income year for Arkansas income tax purposes as used for federal income tax purposes.\n\n(b) A taxpayer must provide to the Secretary of the Department of Finance and Administration a copy of any certification or approval from the Internal Revenue Service authorizing the taxpayer to change his or her income year.","path":["AR Code","Title 26","Chapter 51","Subchapter 4"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"b678a7096145833ffba5d12f99590415abe9ef5c932aba363bb32bce7ab3334b","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-401","next":"us-ar/ark.-code-ann.-26-51-403"},"notice":"GroundRules: Original legal text. Not legal advice."}