Ark. Code R. 26-18-306 - 1(b) (1997) - Adjustment to Federal Return - Duty to Amend State Return

For any given tax year, if the IRS changes and corrects the taxable income, taxable estate and/or income tax due on an Arkansas taxpayer's federal income tax return, the taxpayer must file an amended Arkansas income tax return within thirty (30) days of receiving such notice from the IRS.

This provision applies to any taxpayer who is required to file an Arkansas individual income tax return, whether the individual is a resident, part-year resident or nonresident of Arkansas.