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Arkansas Administrative Code
Agency 006 - Department of Finance and AdministrationDivision 05 - Division of RevenuesComprehensive Corporation Income Tax Regulations
Rule 26-51-702 - APPORTIONMENT - DETERMINATION OF NEXUS
Rule 11.26-51-702 - Loss of Protection for Conducting Unprotected Activity During of Tax Year

11.26 Ark. Code R. 51-702

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Current through Register Vol. 49, No. 10, October, 2024
Rule 11.26-51-702 - Loss of Protection for Conducting Unprotected Activity During of Tax Year

The protection afforded under 15 U.S.C. § 381 will be determined on a tax year by tax year basis. Therefore, if at any time during a tax year the taxpayer conducts activities within Arkansas that are not protected under 15 U.S.C. § 381, all income earned by the taxpayer attributable to Arkansas during such tax year will be subject to Arkansas income tax.

11.26 Ark. Code R. 51-702