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Code of Arkansas Rules Title 26 — Taxation

26 CAR § 130-102

Interpretation

Official textcodeofarrules.arkansas.gov

In those instances where Arkansas has adopted a section of the Internal Revenue Code as its own law, the regulations promulgated by the United States Department of the Treasury to aid in interpreting the Internal Revenue Code section should be used for guidance in applying Arkansas’s law.

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In this chapter (40 sections)
  1. 130-101 · Purpose
  2. 130-102 · Interpretation
  3. 130-103 · Biotechnology development and research — Biotechnology tax…
  4. 130-104 · County and Regional Industrial Development Corporation Act —…
  5. 130-105 · Arkansas Enterprise Zone Act — Income tax credits — Arkansas…
  6. 130-106 · Affordable neighborhood housing — Housing tax credit — The…
  7. 130-107 · Tax penalties — Arkansas Code § 26-18-208
  8. 130-108 · Refund and credit claims — Arkansas Code § 26-18-306
  9. 130-109 · Taxpayer relief — Protesting proposed assessments — Arkansas…
  10. 130-110 · Taxpayer relief — Administrative and judicial review —…
  11. 130-111 · Extension of time for filing returns — Arkansas Code §…
  12. 130-112 · Refunds of overpayments — Arkansas Code § 26-18-507
  13. 130-113 · Corporation income tax definitions — Arkansas Code § 26-51-102
  14. 130-114 · Railroads and public utilities — Arkansas Code § 26-51-204
  15. 130-115 · Corporation income tax rates — Arkansas Code § 26-51-205
  16. 130-116 · Exempt organizations — Definitions and guidelines for…
  17. 130-117 · Accounting methods — Arkansas Code § 26-51-401
  18. 130-118 · Basis for determining liability — Arkansas Code § 26-51-402
  19. 130-119 · Gross income generally — Arkansas Code § 26-51-404
  20. 130-120 · Gain or loss — Sales of property — Arkansas Code § 26-51-411
  21. 130-121 · Gain or loss — Exchange of property — Arkansas Code §…
  22. 130-122 · Corporate liquidations — Arkansas Code § 26-51-413
  23. 130-123 · Deferred compensation plans — Savings Incentive Match Plan…
  24. 130-124 · Deductions — State income taxes — Arkansas Code § 26-51-416
  25. 130-125 · Deductions — Charitable contributions — Arkansas Code §…
  26. 130-126 · Deductions — Expenses — Arkansas Code § 26-51-423
  27. 130-127 · Deductions — Losses — Arkansas Code § 26-51-424
  28. 130-128 · Deductions — Worthless debts — Arkansas Code § 26-51-425
  29. 130-129 · Deductions — Reserve for bad debts or liabilities — Bad debt…
  30. 130-130 · Deductions — Net operating loss (NOL) — Arkansas Code §…
  31. 130-131 · Deductions — Depreciation and expensing of property —…
  32. 130-132 · Federal Subchapter M — Federal Subchapter M adopted —…
  33. 130-133 · FASITs — Arkansas Code § 26-51-440
  34. 130-134 · Youth apprenticeship program — Youth apprenticeship credits —…
  35. 130-135 · Multistate business income — Arkansas Code § 26-51-701
  36. 130-136 · Apportionment — Determination of nexus — Arkansas Code §…
  37. 130-137 · Nonbusiness income — Allocation of nonbusiness income —…
  38. 130-138 · Apportionment — Business income — Determining apportionment…
  39. 130-139 · Property factor — Arkansas Code § 26-51-710 [repealed]
  40. 130-140 · Property factor — Valuation of property — Arkansas Code §…
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