Code of Arkansas Rules Title 26 — Taxation
26 CAR § 230-108
Allocation
Official textcodeofarrules.arkansas.gov
A state allocation estimate should be derived by consideration of the Arkansas-to-system ratios of:
(1) Gross plant;
(2) Net plant;
(3) Gross revenues; and
(4) Net operating income.
Source: view the official text
In this chapter (10 sections)
- 230-101 · Introduction
- 230-102 · Methods used in determining market value — Cost approach
- 230-103 · Methods used in determining market value — Stock and debt…
- 230-104 · Methods used in determining market value — Income…
- 230-105 · Overall capitalization rates
- 230-106 · Correlation of value — Weighting percentages
- 230-107 · Administrative Adjustment
- 230-108 · Allocation
- 230-109 · Adjustment to correlation value — Leased property
- 230-110 · Information filing requirement