Rule 307. Comprehensive Individual Income Tax Regulations
- 006 AR Adc D. 05, R. 307, Refs & Annos
- 006.05.307–26–18–105. Date of Performance
- 006.05.307–26–18–208. Additional Penalties and Tax
- 006.05.307–26–18–306. Time Limitations for Assessments, Collection, Refunds and Prosecution
- 006.05.307–26–18–404. Taxpayer Relief
- 006.05.307–26–18–405. Hearing on Proposed Assessments
- 006.05.307–26–18–406. Judicial Relief
- 006.05.307–26–18–505. Extension of Time for Filing Returns
- 006.05.307–26–18–506. Preservation of Records by Taxpayer
- 006.05.307–26–18–507. Claims for Refunds of Overpayments
- 006.05.307–26–18–801. Taxpayer Bill of Rights
- 006.05.307–26–51–102. Definitions
- 006.05.307–26–51–202. Nonresidents
- 006.05.307–26–51–203. Fiduciaries
- 006.05.307–26–51–305. Income from Sale of Home
- 006.05.307–26–51–306. Compensation and Benefits from Military Service
- 006.05.307–26–51–307. Retirement Plans and Disability Benefits
- 006.05.307–26–51–401. Tax Year - Accounting Method
- 006.05.307–26–51–402. Tax Year - Basis for Determining Liability
- 006.05.307–26–51–403. Income Generally
- 006.05.307–26–51–404. Gross Income Generally
- 006.05.307–26–51–405. Partnership Income
- 006.05.307–26–51–409. Federal Subchapter S Adopted
- 006.05.307–26–51–410. Inventory
- 006.05.307–26–51–411. Gain or Loss - Sales of Property
- 006.05.307–26–51–412. Gain or Loss - Exchange of Property
- 006.05.307–26–51–413. Corporate Liquidations
- 006.05.307–26–51–414. Deferred Compensation Plans
- 006.05.307–26–51–416. Deductions - Taxes
- 006.05.307–26–51–419. Deductions - Charitable Contributions
- 006.05.307–26–51–423. Deductions - Expenses
- 006.05.307–26–51–424. Deductions - Losses
- 006.05.307–26–51–425. Deductions - Worthless Debts
- 006.05.307–26–51–427. Deductions - Net Operating Loss Carryover
- 006.05.307–26–51–428. Deductions - Depreciation; Expensing of Property
- 006.05.307–26–51–435. Nonresidents or Part-Year Residents
- 006.05.307–26–51–436. Medical Savings Accounts
- 006.05.307–26–51–440. Fasits
- 006.05.307–26–51–502. Household and Dependent Care Services
- 006.05.307–26–51–504. Income from Sources Outside Arkansas
- 006.05.307–26–51–801. Returns by Individuals
- 006.05.307–26–51–802. Partnership Returns
- 006.05.307–26–51–803. Fiduciary Returns
- 006.05.307–26–51–806. Filing Returns -- Time and Place - Forms
- 006.05.307–26–51–807. Filing Returns - Extensions of Time
- 006.05.307–26–51–808. Failure to File Return or Include Income
- 006.05.307–26–51–809. Receipts for Taxes
- 006.05.307–26–51–810. Forms for Tax Practitioners
- 006.05.307–26–51–811. Information at Source as to Recipients of Income
- 006.05.307–26–51–813. Confidentiality of Reports and Returns
- 006.05.307–26–51–815. Computing Capital Gains and Losses
- 006.05.307–26–51–902. Definitions
- 006.05.307–26–51–908. Filing of Employer's Withholding Return and Payment of Income Taxes Withheld
- 006.05.307–26–51–909. Annual Withholding Statement