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006.05.307-26-51-802. PARTNERSHIP RETURNS

AR ADC 006.05.307-26-51-802Arkansas 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 006.05.307-26-51-802
006.05.307-26-51-802. PARTNERSHIP RETURNS
1.26-51-802(a) Partnership Returns - Generally
For a tax year in which a partnership receives any income from Arkansas sources, a partnership return (AR1050) must be filed on behalf of the partnership and must be signed by at least one (1) of the partners. The partnership return must include the names and addresses of all partners of whatever nature who are entitled to a share of the partnership's income and the percentage or amount of each such partner's share.
1.26-51-802(b) Partnership Income From Arkansas Sources
All partnership income from activities carried on within Arkansas or from real or personal property located within Arkansas must be allocated to Arkansas.
Current with amendments received through August 15, 2023. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.307-26-51-802, AR ADC 006.05.307-26-51-802
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