26 CAR pt. 130, Subpart 1 – Generally | Midpage

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Code of Arkansas Rules

Subpart 1

26 CAR pt. 130, Subpart 1

Generally

1Purpose 2Interpretation 3Biotechnology development and research — Biotechnology tax credit — Arkansas Code § 2-8-101 [repealed]4County and Regional Industrial Development Corporation Act — Arkansas Code § 15-4-1224 [repealed]5Arkansas Enterprise Zone Act — Income tax credits — Arkansas Code § 15-4-1704 6Affordable neighborhood housing — Housing tax credit — The Affordable Neighborhood Housing Tax Credit Act of 1997, Arkansas Code § 15-5-1301 et seq 7Tax penalties — Arkansas Code § 26-18-208 8Refund and credit claims — Arkansas Code § 26-18-306 9Taxpayer relief — Protesting proposed assessments — Arkansas Code § 26-18-404 10Taxpayer relief — Administrative and judicial review — Arkansas Code § 26-18-406 11Extension of time for filing returns — Arkansas Code § 26-18-505 12Refunds of overpayments — Arkansas Code § 26-18-507 13Corporation income tax definitions — Arkansas Code § 26-51-102 14Railroads and public utilities — Arkansas Code § 26-51-204 15Corporation income tax rates — Arkansas Code § 26-51-205 16Exempt organizations — Definitions and guidelines for claiming tax-exempt status — Arkansas Code § 26-51-303 17Accounting methods — Arkansas Code § 26-51-401 18Basis for determining liability — Arkansas Code § 26-51-402 19Gross income generally — Arkansas Code § 26-51-404 20Gain or loss — Sales of property — Arkansas Code § 26-51-411 21Gain or loss — Exchange of property — Arkansas Code § 26-51-412 22Corporate liquidations — Arkansas Code § 26-51-413 23Deferred compensation plans — Savings Incentive Match Plan for Employees (SIMPLE) — Arkansas Code § 26-51-414 24Deductions — State income taxes — Arkansas Code § 26-51-416 25Deductions — Charitable contributions — Arkansas Code § 26-51-419 26Deductions — Expenses — Arkansas Code § 26-51-423 27Deductions — Losses — Arkansas Code § 26-51-424 28Deductions — Worthless debts — Arkansas Code § 26-51-425 29Deductions — Reserve for bad debts or liabilities — Bad debt expense — Arkansas Code § 26-51-426 30Deductions — Net operating loss (NOL) — Arkansas Code § 26-51-427 31Deductions — Depreciation and expensing of property — Arkansas Code § 26-51-428 32Federal Subchapter M — Federal Subchapter M adopted — Arkansas Code § 26-51-440 33FASITs — Arkansas Code § 26-51-440 34Youth apprenticeship program — Youth apprenticeship credits — Arkansas Code § 26-51-509 35Multistate business income — Arkansas Code § 26-51-701 36Apportionment — Determination of nexus — Arkansas Code § 26-51-702 37Nonbusiness income — Allocation of nonbusiness income — Arkansas Code § 26-51-704 38Apportionment — Business income — Determining apportionment factor — Arkansas Code § 26-51-709 39Property factor — Arkansas Code § 26-51-710 [repealed]40Property factor — Valuation of property — Arkansas Code § 26-51-711 [repealed]41Payroll factor — Arkansas Code § 26-51-713 [repealed]42Sales factor — Arkansas Code § 26-51-715 [repealed]43Sales factor — Other than tangible personal property — Arkansas Code § 26-51-717 44Modification of apportionment and allocation — Arkansas Code § 26-51-718 45Partnership returns — Arkansas Code § 26-51-802 46Corporation returns — Arkansas Code § 26-51-804 47Consolidated corporate returns — Arkansas Code § 26-51-805 48Filing returns — Arkansas Code § 26-51-806 49Filing returns — Arkansas Code § 26-51-807 50Minimum estimated tax — Generally — Arkansas Code § 26-51-912 51Payment of estimated tax — Arkansas Code § 26-51-913 52Water conservation incentives — Arkansas Code § 26-51-1001 et seq 53Donations and sales to educational institutions — Limit on total credit for qualified research expenditures, donations, and sales — Arkansas Code § 26-51-1103 54Steel mill tax incentives — Arkansas Code § 26-51-1213 55Low-income housing — Housing tax credit — Arkansas Code § 26-51-1701 et seq