26 CAR § 130-137 – Nonbusiness income — Allocation of nonbusiness income — Arkansas Code § 26-51-704

(a) Generally, a taxpayer's nonbusiness income will be allocated to the state in which the taxpayer has its commercial domicile (that is, home office or corporate headquarters).
(b) However, under certain circumstances, a taxpayer's income from rents, royalties, and capital gains may be allocable to Arkansas even though the taxpayer's commercial domicile is not located in Arkansas.
(c) See Arkansas Code §§ 26-51-705 – 26-51-708.