{"data":{"id":"us-ar/ark.-code-ann.-26-51-718","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-718","heading":"Procedure when allocation does not fairly represent taxpayer's business activity","body":"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:\n\n(a) separate accounting;\n\n(b) the inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this state; or\n\n(c) the employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income.","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 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","sha256":"3b4f6533c1031aa64306dc3dff0a254a657b3f62d27498adab7c6081f062fa54","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-717","next":"us-ar/ark.-code-ann.-26-51-719","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ar","title":"Arkansas Release 78 supplement","text":"Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.ar.code"}]},"notice":"GroundRules: Original legal text. Not legal advice."}