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26 CAR § 130-124 – Deductions — State income taxes — Arkansas Code § 26-51-416 | Midpage
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Subchapter E
Part 130
Subpart 1
24
26 CAR § 130-124
Deductions — State income taxes — Arkansas Code § 26-51-416
Arkansas Code § 26-18-301
(a) No deduction will be allowed for Arkansas state income taxes in the computation of net income.
(b) All other states' income taxes are deductible.