006.05.523-VIII. Annual Prepayments.
AR ADC 006.05.523-VIIIArkansas Administrative CodeEffective: November 28, 2022
Effective: November 28, 2022
Ark. Admin. Code 006.05.523-VIII
006.05.523-VIII. Annual Prepayments.
(d) The required annual payment shall be the lesser of ninety percent (90%) of the Pass-Through Entity Tax due for the taxable year or, if the affected business entity filed a return for the preceding taxable year, one hundred percent (100%) of the amount of tax due as reported on the preceding year's return.
Credits
Adopted Nov. 28, 2022.
Authority. Ark. Code Ann. § 26-65-105; Ark. Code Ann. § 26-65-107.
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.523-VIII, AR ADC 006.05.523-VIII
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