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006.05.307-26-51-416. DEDUCTIONS - TAXES

AR ADC 006.05.307-26-51-416Arkansas Administrative Code

West's Arkansas Administrative Code
Title 006. Department of Finance and Administration
Division 05. Division of Revenues
Rule 307. Comprehensive Individual Income Tax Regulations (Refs & Annos)
Ark. Admin. Code 006.05.307-26-51-416
006.05.307-26-51-416. DEDUCTIONS - TAXES
1.26-51-416 State Income Taxes
No deduction will be allowed for Arkansas state income taxes in the computation of net income. All other states' income taxes are deductible as a miscellaneous deduction not subject to the two percent of AGI reduction unless said taxes are taken as a credit.
Current with amendments received through August 15, 2023. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.307-26-51-416, AR ADC 006.05.307-26-51-416
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