Interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state.
Ark. Code Ann. § 26-51-707
Interest and dividends
Acts 1961, No. 413, § 7; A.S.A. 1947, § 84-2061.
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.