reglab/housing_qa huggingface dataset:
AR Code § 26-51-444 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 4 - Computation of Tax Liability|§ 26-51-444. Deductions — Soil and water conservation

 Title 26 U.S.C. § 175, as in effect on January 1, 1995, regarding the deduction of certain expenditures related to soil and water conservation is hereby adopted.
AR Code § 26-51-461 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 4 - Computation of Tax Liability|§ 26-51-461. Deduction — Research and development

 Title 26 U.S.C. §§ 174 and 280C, as in effect on January 1, 2019, concerning the deduction of research and development costs, are adopted for the purpose of computing Arkansas income tax liability.
AR Code § 26-51-501 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 5 - Tax Credits Generally|§ 26-51-501. Personal tax credits — Definitions

  (3)(A)  For each individual, other than husband or wife, who has a gross income for the tax year of less than three thousand dollars ($3,000), who has not filed a joint return with his or her spouse for the taxable year, and who is dependent upon and receives his or her chief support from the taxpayer, the adjusted individual credit.   (B)(i) As used in subdivision (a)(3)(A) of this section, “dependent” means the same as defined in 26 U.S.C. § 152, as in effect on January 1, 2005.    (ii)  “Dependent” does not include any individual who is a citizen or subject of a foreign country unless that individual is a resident of the United States or a country contiguous to the United States.    (C)(i)  As used in subdivision (a)(3)(B) of this section, “brother” and “sister” include a brother or sister by half blood.    (ii)  For the purpose of determining whether any of the foregoing relationships exist, a legally adopted child of a person shall be considered a child of that person by blood;    (4)  In the case of a fiduciary:   (A) If taxable under § 26-51-203(a)(1), the adjusted individual credit;   (B) If taxable under § 26-51-203(a)(2), the same tax credit as would be allowed the deceased if living; and   (C) If taxable under § 26-51-203(a)(3), the tax credit to which the beneficiary would be entitled; and   (5) In the case of a nonresident taxpayer, the taxpayer shall be entitled to that proportion of the tax credit granted by the Income Tax Act of 1929, § 26-51-101 et seq., that the gross income within the state bears to the entire gross income wherever earned.    (b)(1)  The status of the last day of the income year shall determine the right to the tax credits provided in this section.    (2)  However, a taxpayer shall be entitled to tax credits for a husband or wife or a dependent who has died during the income year.
AR Code § 26-51-701 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 7 - Uniform Division of Income for Tax Purposes Act|§ 26-51-701. Definitions

 As used in this Act, unless the context otherwise requires:
AR Code § 26-51-702 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 7 - Uniform Division of Income for Tax Purposes Act|§ 26-51-702. Apportionment of net income authorized

 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.
AR Code § 26-51-703 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 7 - Uniform Division of Income for Tax Purposes Act|§ 26-51-703. Taxpayer taxable in another state

 For purposes of allocation and apportionment of income under this Act, a taxpayer is taxable in another state if (1) in that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, or any other tax measured by income or other measure of business activity in the state and the taxpayer files the requisite tax return in the other state, or (2) the state has no net income tax, franchise tax measured by net income, or any other tax measured by income or other measure of business activity in the state as provided in subdivision (1) of this section and the taxpayer has activities in the other state that exceed those protected by 15 U.S.C. §§ 381 — 384.
AR Code § 26-51-704 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 7 - Uniform Division of Income for Tax Purposes Act|§ 26-51-704. Nonbusiness income

 Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in §§ 26-51-705 — 26-51-708.
AR Code § 26-51-707 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 7 - Uniform Division of Income for Tax Purposes Act|§ 26-51-707. Interest and dividends

 Interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state.
AR Code § 26-51-709 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 7 - Uniform Division of Income for Tax Purposes Act|§ 26-51-709. Business income. [Effective until January 1, 2021.]

 All business income shall be apportioned to this state by multiplying the income by a fraction, the numerator of which is the property factor plus the payroll factor plus double the sales factor, and the denominator of which is four.
AR Code § 26-51-709 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 7 - Uniform Division of Income for Tax Purposes Act|§ 26-51-709. Business income. [Effective January 1, 2021.]

 For the tax year beginning January 1, 2021, all business income shall be apportioned to this state by multiplying the income by a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period and the denominator of which is the total sales of the taxpayer everywhere during the tax period.
AR Code § 26-51-710 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 7 - Uniform Division of Income for Tax Purposes Act|§ 26-51-710. Real and tangible personal property — Factor. [Repealed effective January 1, 2021.]

 The property factor is a fraction, the numerator of which is the average value of the taxpayer's real and tangible personal property owned or rented and used in this state during the tax period and the denominator of which is the average value of all the taxpayer's real and tangible personal property owned or rented and used during the tax period.
AR Code § 26-51-711 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 7 - Uniform Division of Income for Tax Purposes Act|§ 26-51-711. Original cost of property — Annual rental rate. [Repealed effective January 1, 2021.]

 Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at eight times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from sub-rentals.
AR Code § 26-51-712 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 7 - Uniform Division of Income for Tax Purposes Act|§ 26-51-712. Average value of property. [Repealed effective January 1, 2021.]

 The average value of property shall be determined by averaging the values at the beginning and ending of the tax period, but the Secretary of the Department of Finance and Administration may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer's property.
AR Code § 26-51-713 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 7 - Uniform Division of Income for Tax Purposes Act|§ 26-51-713. Payroll factor. [Repealed effective January 1, 2021.]

 The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the tax period.
AR Code § 26-51-714 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 7 - Uniform Division of Income for Tax Purposes Act|§ 26-51-714. Compensation for service — Determination of payment in state. [Repealed effective January 1, 2021.]

 Compensation is paid in this state if:
AR Code § 26-51-715 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 7 - Uniform Division of Income for Tax Purposes Act|§ 26-51-715. Sales factor. [Repealed effective January 1, 2021.]

 The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period, and the denominator of which is the total sales of the taxpayer everywhere during the tax period.
AR Code § 26-51-716 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 7 - Uniform Division of Income for Tax Purposes Act|§ 26-51-716. Sales of tangible personal property

 Sales of tangible personal property are in this state if:
AR Code § 26-51-717 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 7 - Uniform Division of Income for Tax Purposes Act|§ 26-51-717. Sales — Income-producing activity

 Sales, other than sales of tangible personal property, are in this state if:
AR Code § 26-51-718 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 7 - Uniform Division of Income for Tax Purposes Act|§ 26-51-718. Procedure when allocation does not fairly represent taxpayer's business activity. [Effective until January 1, 2021.]

 If the allocation and apportionment provisions of this Act do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer may petition for or the Secretary of the Department of Finance and Administration may require, in respect to all or any part of the taxpayer's business activity, if reasonable:
AR Code § 26-51-718 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 7 - Uniform Division of Income for Tax Purposes Act|§ 26-51-718. Procedure when allocation does not fairly represent taxpayer's business activity. [Effective January 1, 2021.]

 If the allocation and apportionment provisions of this Act do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer may petition for or the Secretary of the Department of Finance and Administration may require, in respect to all or any part of the taxpayer's business activity, if reasonable:
AR Code § 26-51-719 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 7 - Uniform Division of Income for Tax Purposes Act|§ 26-51-719. Construction

 This Act shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it.
AR Code § 26-51-720 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 7 - Uniform Division of Income for Tax Purposes Act|§ 26-51-720. Severability

 If any provision of this Act or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of this Act which can be given effect without the invalid provision or application, and to this end the provisions of this Act are declared to be severable.
AR Code § 26-51-721 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 7 - Uniform Division of Income for Tax Purposes Act|§ 26-51-721. Repealer

 Any law or parts of laws in conflict with this Act are hereby repealed.
AR Code § 26-51-722 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 7 - Uniform Division of Income for Tax Purposes Act|§ 26-51-722. Effective date

 The provisions of this Act shall be applicable to all income earned or accrued in the income years, both calendar and fiscal, beginning on or after January 1, 1961.
AR Code § 26-51-723 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 7 - Uniform Division of Income for Tax Purposes Act|§ 26-51-723. Legislative findings — Emergency

 It is found and determined by the General Assembly that the laws of this state pertaining to the apportionment of income for income tax purposes derived from multi-state operations are in need of clarification in order that this state might derive its just taxes due from such income and that only by the immediate passage of this subchapter may such clarification be provided. Therefore, an emergency is declared to exist and this subchapter, being immediately necessary for the preservation of the public peace, health, and safety, shall be in full force and effect from and after its passage and approval.
AR Code § 26-51-806 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 8 - Tax Returns|§ 26-51-806. Filing returns — Time and place — Forms — Definitions

 “I declare, under the penalties of perjury, that the foregoing statements are true to the best of my knowledge and belief and that all my income is reported hereon.” (Year)
AR Code § 26-51-809 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 8 - Tax Returns|§ 26-51-809. Receipts for taxes

 The Secretary of the Department of Finance and Administration shall give to any person making any payment a full written or printed receipt stating the amount paid and the particular account for which the payment was made and show for which installment it is paid.
AR Code § 26-51-814 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 8 - Tax Returns|§ 26-51-814. Reports and returns — Preservation and destruction

 All reports and returns required by the Income Tax Act of 1929, § 26-51-101 et seq., shall be preserved for three (3) years and thereafter until the Secretary of the Department of Finance and Administration orders them destroyed.
AR Code § 26-51-901 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 9 - Arkansas Income Tax Withholding Act of 1965|§ 26-51-901. Title

 This subchapter may be cited as the “Arkansas Income Tax Withholding Act of 1965”.
AR Code § 26-51-903 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 9 - Arkansas Income Tax Withholding Act of 1965|§ 26-51-903. Subchapter supplemental

 The provisions of this subchapter are declared to be supplemental to the provisions of the Income Tax Act of 1929, § 26-51-101 et seq., and shall not be construed to repeal any part thereof not in direct conflict with this subchapter.
AR Code § 26-51-904 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 9 - Arkansas Income Tax Withholding Act of 1965|§ 26-51-904. Rules — Forms

 The Secretary of the Department of Finance and Administration shall make and prescribe such rules and forms as he or she shall deem necessary to carry out the purposes of this subchapter.
AR Code § 26-51-906 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 9 - Arkansas Income Tax Withholding Act of 1965|§ 26-51-906. Withholding state income taxes of federal employees by federal agencies

 The Secretary of the Department of Finance and Administration is authorized and directed to enter into an agreement with the United States Secretary of the Treasury with respect to withholding of income tax as provided by this subchapter and pursuant to Pub. L. No. 587 of 1952 and to Executive Order No. 10407 of November 7, 1952.
AR Code § 26-51-907 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 9 - Arkansas Income Tax Withholding Act of 1965|§ 26-51-907. Withholding tables

 The Secretary of the Department of Finance and Administration shall prepare and furnish to employers state income tax withholding tables based on the current income tax laws of the state, taking into consideration the various deductions and personal tax credits allowed therein. The tables shall be designed to provide for a yearly aggregate withholding that will approximate the state income tax liability of the average taxpayer with the various personal tax credits.
AR Code § 26-51-910 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 9 - Arkansas Income Tax Withholding Act of 1965|§ 26-51-910. Refunds to employer for overpayment

 Any employer who makes an overpayment of the tax required to be remitted to the Secretary of the Department of Finance and Administration by § 26-51-908 may file application with the secretary, on a form prescribed by the secretary, to have the amount of such overpayment refunded to him or her or to have the amount credited against the payment which he or she is required to make for a subsequent quarterly period. However, the refund or credit shall be allowed only to the extent that the amount of the overpayment was not withheld under § 26-51-905 by the employer.
AR Code § 26-51-912 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 9 - Arkansas Income Tax Withholding Act of 1965|§ 26-51-912. Minimum estimated tax

 A taxpayer who makes a declaration of estimated tax for the income year shall estimate an amount not less than ninety percent (90%) of the amount actually due.
AR Code § 26-51-916 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 9 - Arkansas Income Tax Withholding Act of 1965|§ 26-51-916. Employer liable for amounts required to be withheld — Exceptions

 Every employer shall be liable for amounts required to be deducted and withheld by this subchapter regardless of whether or not the amounts were in fact deducted and withheld. However, if the employer fails to deduct and withhold the required amounts and if the tax against which the required amounts would have been credited is paid, the employer shall not be liable for those amounts not deducted and withheld if the failure was due to reasonable cause.
AR Code § 26-51-917 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 9 - Arkansas Income Tax Withholding Act of 1965|§ 26-51-917. Employer's withholding account number

 Every employer, as defined in this subchapter, shall make application to the Revenue Division of the Department of Finance and Administration for and be assigned an employer's withholding account number. The account number assigned to an employer shall be used by the employer on all returns, reports, and inquiries addressed to the Secretary of the Department of Finance and Administration or the division.
AR Code § 26-51-1001 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 10 - Water Resource Conservation and Development Incentives Act|§ 26-51-1001. Title

 This subchapter shall be known as the “Water Resource Conservation and Development Incentives Act”.
AR Code § 26-51-1003 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 10 - Water Resource Conservation and Development Incentives Act|§ 26-51-1003. Definitions

 As used in this subchapter:   (1) “Acre-foot” means the volumetric measure equal to forty-three thousand five hundred sixty cubic feet (43,560 cu. ft.) or approximately three hundred twenty-five thousand nine hundred gallons (325,900 gals.);  (2) “Application” means a written request for approval of a project for tax credits, describing the project, including a water conservation plan outlining the operation of the project and any additional requirements as the Arkansas Natural Resources Commission may adopt by rule;  (3) “Approved applicant” means an individual, fiduciary, partnership, limited liability company, or corporation that submits a written request for approval of a project for tax credits in compliance with this subchapter and receives a certificate of approval for that project;  (4) “Commission” means the Arkansas Natural Resources Commission;  (5) “Critical groundwater areas” means those areas that are designated by the commission pursuant to the Arkansas Groundwater Protection and Management Act, § 15-22-901 et seq.;  (6) “Department” means the Department of Finance and Administration;  (7) “Land leveling” means modifying the surface relief of a field to a planned grade to provide a more suitable surface for efficiently applying irrigation water without excessive erosion, loss of water quality, or damage to land by waterlogging;  (8) “Project” means:  (A) The construction, installation, or restoration of water impoundment or water control structures of twenty (20) acre-feet or more designed for the purpose of storing water to be used for agricultural, commercial, or industrial purposes;  (B) The conversion from groundwater to surface water use by agricultural, commercial, industrial, or recreational water users;  (C) Agricultural land leveling resulting in water savings due to the more efficient use of irrigation water for which tax credits are claimed; and  (D)  (i) The purchase and installation of water measuring or metering devices used to determine the quantity of water used.  (ii) Installation of such devices shall be considered a conversion from groundwater to surface water for tax credit purposes; and      (9) “Project cost” means the actual expenditure for a project, less any reimbursement received by the approved applicant from cost-share programs.
AR Code § 26-51-1014 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 10 - Water Resource Conservation and Development Incentives Act|§ 26-51-1014. Construction

 No part or segment of this subchapter shall be interpreted to in any way alter or amend the permit requirements, reporting requirements, allocation procedures, or other requirements set forth in Title 15, Chapter 22.
AR Code § 26-51-1105 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 11 - Donations or Sales of Equipment to Educational Institutions|§ 26-51-1105. Rules

 The Secretary of the Department of Finance and Administration, the Director of the Division of Higher Education, the Director of the Division of Career and Technical Education, the Secretary of the Department of Education, and the Director of the Arkansas Economic Development Commission shall jointly promulgate rules to carry out the purposes of this subchapter.
AR Code § 26-51-1201 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 51 - Income Taxes|Subchapter 12 - Steel Mill Tax Incentives|§ 26-51-1201. Definition

 As used in this section, § 26-51-1202, and § 26-51-1203, “invested” includes expenditures made from the proceeds of bonds, including interim notes or other evidence of indebtedness, issued by a municipality, county, or an agency or instrumentality of a municipality, county, or the State of Arkansas, if the obligation to repay the bonds, including interest on the bonds, is a legal, binding obligation, directly or indirectly, of the taxpayer.