Code of Arkansas Rules Title 26 — Taxation
26 CAR § 103-103
Prohibition of credit for federal candidates
Official textcodeofarrules.arkansas.gov
No credit may be taken for contributions made to a candidate seeking nomination or election to a federal office, including contributions made:
(1) Directly to the candidate; or
(2) Indirectly through a:
(A) Campaign committee;
(B) Political action committee; or
(C) Political party.
Source: view the official text
In this chapter (4 sections)
- 103-101 · Definitions
- 103-102 · Individual income tax credit for political contributions
- 103-103 · Prohibition of credit for federal candidates
- 103-104 · Applicability