Arkansas · Regulations
Part 130
55 sections
55 sections
- 26 CAR § 130-10126 CAR § 130-101. Purpose
- 26 CAR § 130-10226 CAR § 130-102. Interpretation
- 26 CAR § 130-10326 CAR § 130-103. Biotechnology development and research — Biotechnology tax credit — Arkansas Code § 2-8-101 [repealed]Repealed
- 26 CAR § 130-10426 CAR § 130-104. County and Regional Industrial Development Corporation Act — Arkansas Code § 15-4-1224 [repealed]Repealed
- 26 CAR § 130-10526 CAR § 130-105. Arkansas Enterprise Zone Act — Income tax credits — Arkansas Code § 15-4-1704
- 26 CAR § 130-10626 CAR § 130-106. Affordable neighborhood housing — Housing tax credit — The Affordable Neighborhood Housing Tax Credit Act of 1997, Arkansas Code § 15-5-1301 et seq
- 26 CAR § 130-10726 CAR § 130-107. Tax penalties — Arkansas Code § 26-18-208
- 26 CAR § 130-10826 CAR § 130-108. Refund and credit claims — Arkansas Code § 26-18-306
- 26 CAR § 130-10926 CAR § 130-109. Taxpayer relief — Protesting proposed assessments — Arkansas Code § 26-18-404
- 26 CAR § 130-11026 CAR § 130-110. Taxpayer relief — Administrative and judicial review — Arkansas Code § 26-18-406
- 26 CAR § 130-11126 CAR § 130-111. Extension of time for filing returns — Arkansas Code § 26-18-505
- 26 CAR § 130-11226 CAR § 130-112. Refunds of overpayments — Arkansas Code § 26-18-507
- 26 CAR § 130-11326 CAR § 130-113. Corporation income tax definitions — Arkansas Code § 26-51-102
- 26 CAR § 130-11426 CAR § 130-114. Railroads and public utilities — Arkansas Code § 26-51-204
- 26 CAR § 130-11526 CAR § 130-115. Corporation income tax rates — Arkansas Code § 26-51-205
- 26 CAR § 130-11626 CAR § 130-116. Exempt organizations — Definitions and guidelines for claiming tax-exempt status — Arkansas Code § 26-51-303
- 26 CAR § 130-11726 CAR § 130-117. Accounting methods — Arkansas Code § 26-51-401
- 26 CAR § 130-11826 CAR § 130-118. Basis for determining liability — Arkansas Code § 26-51-402
- 26 CAR § 130-11926 CAR § 130-119. Gross income generally — Arkansas Code § 26-51-404
- 26 CAR § 130-12026 CAR § 130-120. Gain or loss — Sales of property — Arkansas Code § 26-51-411
- 26 CAR § 130-12126 CAR § 130-121. Gain or loss — Exchange of property — Arkansas Code § 26-51-412
- 26 CAR § 130-12226 CAR § 130-122. Corporate liquidations — Arkansas Code § 26-51-413
- 26 CAR § 130-12326 CAR § 130-123. Deferred compensation plans — Savings Incentive Match Plan for Employees (SIMPLE) — Arkansas Code § 26-51-414
- 26 CAR § 130-12426 CAR § 130-124. Deductions — State income taxes — Arkansas Code § 26-51-416
- 26 CAR § 130-12526 CAR § 130-125. Deductions — Charitable contributions — Arkansas Code § 26-51-419
- 26 CAR § 130-12626 CAR § 130-126. Deductions — Expenses — Arkansas Code § 26-51-423
- 26 CAR § 130-12726 CAR § 130-127. Deductions — Losses — Arkansas Code § 26-51-424
- 26 CAR § 130-12826 CAR § 130-128. Deductions — Worthless debts — Arkansas Code § 26-51-425
- 26 CAR § 130-12926 CAR § 130-129. Deductions — Reserve for bad debts or liabilities — Bad debt expense — Arkansas Code § 26-51-426
- 26 CAR § 130-13026 CAR § 130-130. Deductions — Net operating loss (NOL) — Arkansas Code § 26-51-427
- 26 CAR § 130-13126 CAR § 130-131. Deductions — Depreciation and expensing of property — Arkansas Code § 26-51-428
- 26 CAR § 130-13226 CAR § 130-132. Federal Subchapter M — Federal Subchapter M adopted — Arkansas Code § 26-51-440
- 26 CAR § 130-13326 CAR § 130-133. FASITs — Arkansas Code § 26-51-440
- 26 CAR § 130-13426 CAR § 130-134. Youth apprenticeship program — Youth apprenticeship credits — Arkansas Code § 26-51-509
- 26 CAR § 130-13526 CAR § 130-135. Multistate business income — Arkansas Code § 26-51-701
- 26 CAR § 130-13626 CAR § 130-136. Apportionment — Determination of nexus — Arkansas Code § 26-51-702
- 26 CAR § 130-13726 CAR § 130-137. Nonbusiness income — Allocation of nonbusiness income — Arkansas Code § 26-51-704
- 26 CAR § 130-13826 CAR § 130-138. Apportionment — Business income — Determining apportionment factor — Arkansas Code § 26-51-709
- 26 CAR § 130-13926 CAR § 130-139. Property factor — Arkansas Code § 26-51-710 [repealed]Repealed
- 26 CAR § 130-14026 CAR § 130-140. Property factor — Valuation of property — Arkansas Code § 26-51-711 [repealed]Repealed
- 26 CAR § 130-14126 CAR § 130-141. Payroll factor — Arkansas Code § 26-51-713 [repealed]Repealed
- 26 CAR § 130-14226 CAR § 130-142. Sales factor — Arkansas Code § 26-51-715 [repealed]Repealed
- 26 CAR § 130-14326 CAR § 130-143. Sales factor — Other than tangible personal property — Arkansas Code § 26-51-717
- 26 CAR § 130-14426 CAR § 130-144. Modification of apportionment and allocation — Arkansas Code § 26-51-718
- 26 CAR § 130-14526 CAR § 130-145. Partnership returns — Arkansas Code § 26-51-802
- 26 CAR § 130-14626 CAR § 130-146. Corporation returns — Arkansas Code § 26-51-804
- 26 CAR § 130-14726 CAR § 130-147. Consolidated corporate returns — Arkansas Code § 26-51-805
- 26 CAR § 130-14826 CAR § 130-148. Filing returns — Arkansas Code § 26-51-806
- 26 CAR § 130-14926 CAR § 130-149. Filing returns — Arkansas Code § 26-51-807
- 26 CAR § 130-15026 CAR § 130-150. Minimum estimated tax — Generally — Arkansas Code § 26-51-912
- 26 CAR § 130-15126 CAR § 130-151. Payment of estimated tax — Arkansas Code § 26-51-913
- 26 CAR § 130-15226 CAR § 130-152. Water conservation incentives — Arkansas Code § 26-51-1001 et seq
- 26 CAR § 130-15326 CAR § 130-153. Donations and sales to educational institutions — Limit on total credit for qualified research expenditures, donations, and sales — Arkansas Code § 26-51-1103
- 26 CAR § 130-15426 CAR § 130-154. Steel mill tax incentives — Arkansas Code § 26-51-1213
- 26 CAR § 130-15526 CAR § 130-155. Low-income housing — Housing tax credit — Arkansas Code § 26-51-1701 et seq