(b) Income producing property — Intangible — Arkansas Code § 26-51-202(a).

1. (1) Income derived by a nonresident from intangible personal property located within Arkansas is not subject to Arkansas income tax.
2. (2) For example, the interest income earned on a savings account with a bank located in Arkansas by a nonresident account holder would not be subject to Arkansas income tax.

(c) Nonresident generally — Arkansas Code § 26-51-202(b)(1).

1. (1) A nonresident who earns income attributable to Arkansas must:

   1. (A) Timely file an Arkansas income tax return; and
   2. (B) Remit with the return the full amount of Arkansas income tax due.
2. (2) The filing of an Arkansas income tax return and the payment of Arkansas income tax by a nonresident shall be done without regard to the income tax laws of the nonresident's resident state.

(d) Income from trust or estate — Arkansas Code § 26-51-202(d). A nonresident beneficiary of a trust or estate administered by a resident trustee, executor, or administrator shall not be subject to Arkansas income tax unless the beneficiary's income has been derived by the trust or estate from:

1. (1) Any interest in real property (real estate) located within Arkansas, including but not limited to the following:

   1. (A) Lease and rental income;
   2. (B) Income from:

(i) Crops;

1. (ii) Timber;

   1. (iii) Mining; and

      1. (iv) Other land uses; and
   2. (C) The gain from any sale of such real property;
2. (2) The use of tangible personal property located within Arkansas, including any gain realized from the sale thereof; or

3. (3) Any unincorporated business located within Arkansas, such as:

   1. (A) An association;
   2. (B) A sole proprietorship;
   3. (C) A partnership; and
   4. (D) A limited liability company (LLC).