Code of Arkansas Rules Title 26 — Taxation
26 CAR § 63-111
Deductions, adjustments, and credits
Official textcodeofarrules.arkansas.gov
# (a)
The Arkansas income tax due on a composite return (Form AR1000CR) shall not be reduced by a pass-through entity nonresident member's allowable Arkansas business incentive income tax credits nor any other deductions, adjustments, or credits.
# (b)
A nonresident member must file a return on Form AR1000NR to claim any deductions, adjustments, or credits.
Source: view the official text
In this chapter (11 sections)
- 63-101 · General provisions
- 63-102 · Definitions
- 63-103 · Withholding rate
- 63-104 · Members not subject to withholding
- 63-105 · Withholding not required
- 63-106 · Required reports and due dates
- 63-107 · Extensions of time to file reports
- 63-108 · Credit or refund
- 63-109 · Registration
- 63-110 · Affidavit filing procedures
- 63-111 · Deductions, adjustments, and credits