AR ADC 006.05.307-26-51-203Arkansas Administrative Code
Ark. Admin. Code 006.05.307-26-51-203
Arkansas income tax shall be levied against and paid by resident fiduciaries on the net income of:
Where there are two (2) or more joint fiduciaries, part of whom are nonresidents of Arkansas, the net income taxable to the fiduciaries shall be allocated equally. The income tax imposed upon a fiduciary shall be a charge against the estate or trust, as opposed to a charge against the fiduciary personally.
Current with amendments received through August 15, 2023. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.307-26-51-203, AR ADC 006.05.307-26-51-203
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