Arkansas · Regulations
Part 100
58 sections
58 sections
- 26 CAR § 100-10126 CAR § 100-101. Purpose
- 26 CAR § 100-10226 CAR § 100-102. Interpretation
- 26 CAR § 100-10326 CAR § 100-103. Date of performance — Arkansas Code § 26-18-105
- 26 CAR § 100-10426 CAR § 100-104. Additional penalties and tax — Arkansas Code § 26-18-208
- 26 CAR § 100-10526 CAR § 100-105. Time limitations for assessments, collection, refunds, and prosecution — Arkansas Code § 26-18-306
- 26 CAR § 100-10626 CAR § 100-106. Taxpayer relief — Arkansas Code § 26-18-404
- 26 CAR § 100-10726 CAR § 100-107. Hearing on proposed assessments — Arkansas Code § 26-18-405
- 26 CAR § 100-10826 CAR § 100-108. Judicial relief — Arkansas Code § 26-18-406
- 26 CAR § 100-10926 CAR § 100-109. Extension of time for filing returns — Arkansas Code § 26-18-505
- 26 CAR § 100-11026 CAR § 100-110. Preservation of records by taxpayer — Arkansas Code § 26-18-506
- 26 CAR § 100-11126 CAR § 100-111. Claims for refunds of overpayments — Arkansas Code § 26-18-507
- 26 CAR § 100-11226 CAR § 100-112. Taxpayer Bill of Rights — Arkansas Code § 26-18-801 et seq
- 26 CAR § 100-11326 CAR § 100-113. Definitions — Arkansas Code § 26-51-102
- 26 CAR § 100-11426 CAR § 100-114. Nonresidents — Arkansas Code § 26-51-202
- 26 CAR § 100-11526 CAR § 100-115. Fiduciaries — Arkansas Code § 26-51-203
- 26 CAR § 100-11626 CAR § 100-116. Income from sale of home — Arkansas Code § 26-51-305 [repealed]Repealed
- 26 CAR § 100-11726 CAR § 100-117. Compensation and benefits from military service — Arkansas Code § 26-51-306
- 26 CAR § 100-11826 CAR § 100-118. Retirement plans and disability benefits — Arkansas Code § 26-51-307
- 26 CAR § 100-11926 CAR § 100-119. Tax year — Accounting method — Arkansas Code § 26-51-401
- 26 CAR § 100-12026 CAR § 100-120. Tax year — Basis for determining liability — Arkansas Code § 26-51-402
- 26 CAR § 100-12126 CAR § 100-121. Income generally — Arkansas Code § 26-51-403
- 26 CAR § 100-12226 CAR § 100-122. Gross income generally — Arkansas Code § 26-51-404
- 26 CAR § 100-12326 CAR § 100-123. Partnership income — Arkansas Code § 26-51-405
- 26 CAR § 100-12426 CAR § 100-124. Federal Subchapter S adopted — Arkansas Code § 26-51-409
- 26 CAR § 100-12526 CAR § 100-125. Inventory — What constitutes inventory — Arkansas Code § 26-51-410
- 26 CAR § 100-12626 CAR § 100-126. Gain or loss — Sales of property — Arkansas Code § 26-51-411
- 26 CAR § 100-12726 CAR § 100-127. Gain or loss — Exchange of property — Arkansas Code § 26-51-412
- 26 CAR § 100-12826 CAR § 100-128. Corporate liquidations — Arkansas Code § 26-51-413
- 26 CAR § 100-12926 CAR § 100-129. Deferred compensation plans — Arkansas Code § 26-51-414
- 26 CAR § 100-13026 CAR § 100-130. Deductions — State income taxes — Arkansas Code § 26-51-416
- 26 CAR § 100-13126 CAR § 100-131. Deductions — Charitable contributions — Arkansas Code § 26-51-419
- 26 CAR § 100-13226 CAR § 100-132. Deductions — Expenses — Arkansas Code § 26-51-423
- 26 CAR § 100-13326 CAR § 100-133. Deductions — Losses — Arkansas Code § 26-51-424
- 26 CAR § 100-13426 CAR § 100-134. Deductions — Worthless debts — Arkansas Code § 26-51-425
- 26 CAR § 100-13526 CAR § 100-135. Deductions — Net operating loss carryover — Arkansas Code § 26-51-427
- 26 CAR § 100-13626 CAR § 100-136. Deductions — Depreciation — Expensing of property — Arkansas Code § 26-51-428
- 26 CAR § 100-13726 CAR § 100-137. Nonresidents or part-year residents — Arkansas Code § 26-51-435
- 26 CAR § 100-13826 CAR § 100-138. Medical savings accounts — Arkansas Code § 26-51-436
- 26 CAR § 100-13926 CAR § 100-139. FASITs — Arkansas Code § 26-51-440
- 26 CAR § 100-14026 CAR § 100-140. Deduction — College and technical school tuition — Arkansas Code § 26-51-447
- 26 CAR § 100-14126 CAR § 100-141. Household and dependent care services — Arkansas Code § 26-51-502
- 26 CAR § 100-14226 CAR § 100-142. Income from sources outside Arkansas — Arkansas Code § 26-51-504
- 26 CAR § 100-14326 CAR § 100-143. Returns by individuals — Arkansas Code § 26-51-801
- 26 CAR § 100-14426 CAR § 100-144. Partnership returns — Arkansas Code § 26-51-802
- 26 CAR § 100-14526 CAR § 100-145. Fiduciary returns — Arkansas Code § 26-51-803
- 26 CAR § 100-14626 CAR § 100-146. Filing returns — Time and place — Forms — Arkansas Code § 26-51-806
- 26 CAR § 100-14726 CAR § 100-147. Filing returns — Extensions of time — Arkansas Code § 26-51-807
- 26 CAR § 100-14826 CAR § 100-148. Failure to file return or include income — Arkansas Code § 26-51-808
- 26 CAR § 100-14926 CAR § 100-149. Receipts for taxes — Arkansas Code § 26-51-809
- 26 CAR § 100-15026 CAR § 100-150. Forms for tax practitioners — Fee charged by department — Arkansas Code § 26-51-810
- 26 CAR § 100-15126 CAR § 100-151. Information at source as to recipients of income — Arkansas Code § 26-51-811
- 26 CAR § 100-15226 CAR § 100-152. Confidentiality of reports and returns — Arkansas Code § 26-51-813
- 26 CAR § 100-15326 CAR § 100-153. Computing capital gains and losses — Arkansas Code § 26-51-815
- 26 CAR § 100-15426 CAR § 100-154. Definitions — Arkansas Code § 26-51-902
- 26 CAR § 100-15526 CAR § 100-155. Filing of employer’s withholding return and payment of income taxes withheld — Arkansas Code § 26-51-908
- 26 CAR § 100-15626 CAR § 100-156. Annual withholding statement — Arkansas Code § 26-51-909
- 26 CAR § 100-15726 CAR § 100-157. Acts 1997, No 1309
- 26 CAR pt. 100, Appendix A26 CAR pt. 100, Appendix A. Individual Income Tax Regulations