Rule 523. Arkansas Elective Pass-Through Entity Tax
- 006.05.523–I. Citation.
- 006.05.523–II. Definitions.
- 006.05.523–III. Election.
- 006.05.523–IV. Pass-Through Entity Tax Return and Payment.
- 006.05.523–V. Calculation or Pass-Through Entity Tax.
- 006.05.523–VI. Members.
- 006.05.523–VII. Income Tax Withholding on Nonresident Members.
- 006.05.523–VIII. Annual Prepayments.
- 006.05.523–IX. Application of Tax Procedure Act.
- 006.05.523–X. Effective Date.