26 CAR pt. 100, Subpart 1 – Generally | Midpage

Collections
Code of Arkansas Rules

Subpart 1

26 CAR pt. 100, Subpart 1

Generally

1Purpose 2Interpretation 3Date of performance — Arkansas Code § 26-18-105 4Additional penalties and tax — Arkansas Code § 26-18-208 5Time limitations for assessments, collection, refunds, and prosecution — Arkansas Code § 26-18-306 6Taxpayer relief — Arkansas Code § 26-18-404 7Hearing on proposed assessments — Arkansas Code § 26-18-405 8Judicial relief — Arkansas Code § 26-18-406 9Extension of time for filing returns — Arkansas Code § 26-18-505 10Preservation of records by taxpayer — Arkansas Code § 26-18-506 11Claims for refunds of overpayments — Arkansas Code § 26-18-507 12Taxpayer Bill of Rights — Arkansas Code § 26-18-801 et seq 13Definitions — Arkansas Code § 26-51-102 14Nonresidents — Arkansas Code § 26-51-202 15Fiduciaries — Arkansas Code § 26-51-203 16Income from sale of home — Arkansas Code § 26-51-305 [repealed]17Compensation and benefits from military service — Arkansas Code § 26-51-306 18Retirement plans and disability benefits — Arkansas Code § 26-51-307 19Tax year — Accounting method — Arkansas Code § 26-51-401 20Tax year — Basis for determining liability — Arkansas Code § 26-51-402 21Income generally — Arkansas Code § 26-51-403 22Gross income generally — Arkansas Code § 26-51-404 23Partnership income — Arkansas Code § 26-51-405 24Federal Subchapter S adopted — Arkansas Code § 26-51-409 25Inventory — What constitutes inventory — Arkansas Code § 26-51-410 26Gain or loss — Sales of property — Arkansas Code § 26-51-411 27Gain or loss — Exchange of property — Arkansas Code § 26-51-412 28Corporate liquidations — Arkansas Code § 26-51-413 29Deferred compensation plans — Arkansas Code § 26-51-414 30Deductions — State income taxes — Arkansas Code § 26-51-416 31Deductions — Charitable contributions — Arkansas Code § 26-51-419 32Deductions — Expenses — Arkansas Code § 26-51-423 33Deductions — Losses — Arkansas Code § 26-51-424 34Deductions — Worthless debts — Arkansas Code § 26-51-425 35Deductions — Net operating loss carryover — Arkansas Code § 26-51-427 36Deductions — Depreciation — Expensing of property — Arkansas Code § 26-51-428 37Nonresidents or part-year residents — Arkansas Code § 26-51-435 38Medical savings accounts — Arkansas Code § 26-51-436 39FASITs — Arkansas Code § 26-51-440 40Deduction — College and technical school tuition — Arkansas Code § 26-51-447 41Household and dependent care services — Arkansas Code § 26-51-502 42Income from sources outside Arkansas — Arkansas Code § 26-51-504 43Returns by individuals — Arkansas Code § 26-51-801 44Partnership returns — Arkansas Code § 26-51-802 45Fiduciary returns — Arkansas Code § 26-51-803 46Filing returns — Time and place — Forms — Arkansas Code § 26-51-806 47Filing returns — Extensions of time — Arkansas Code § 26-51-807 48Failure to file return or include income — Arkansas Code § 26-51-808 49Receipts for taxes — Arkansas Code § 26-51-809 50Forms for tax practitioners — Fee charged by department — Arkansas Code § 26-51-810 51Information at source as to recipients of income — Arkansas Code § 26-51-811 52Confidentiality of reports and returns — Arkansas Code § 26-51-813 53Computing capital gains and losses — Arkansas Code § 26-51-815 54Definitions — Arkansas Code § 26-51-902 55Filing of employer’s withholding return and payment of income taxes withheld — Arkansas Code § 26-51-908 56Annual withholding statement — Arkansas Code § 26-51-909 57Acts 1997, No 1309