Any taxpayer having income from business activity which is taxable both within and without this state, other than activity as a public utility or the rendering of purely personal services by an individual, shall allocate and apportion his net income as provided in this Act.
Ark. Code Ann. § 26-51-702
Apportionment of net income authorized
Acts 1961, No. 413, § 2; A.S.A. 1947, § 84-2056; Acts 1989, No. 494, § 1.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.