{"data":{"id":"us-ar/ark.-code-ann.-26-51-702","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-702","heading":"Apportionment of net income authorized","body":"Any taxpayer having income from business activity which is taxable both within and without this state, other than activity as a railroad or public utility or the rendering of purely personal services by an individual, shall allocate and apportion his net income as provided in this Act.","path":["AR Code","Title 26","Chapter 51","Subchapter 7"],"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":"89ae04f10a4bcc43bb13aa5bc814d2333aaa03eb90bc386a546cbe42bd94f84d","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-701","next":"us-ar/ark.-code-ann.-26-51-703"},"notice":"GroundRules: Original legal text. Not legal advice."}