Ark. Code R. 26-51-202 - 1(b)(1) (1997) - Nonresident Generally

A nonresident who earns income attributable to Arkansas must timely file an Arkansas income tax return and remit with the return the full amount of Arkansas income tax due. The filing of an Arkansas income tax return and the payment of Arkansas income tax by a nonresident shall be done without regard to the income tax laws of the nonresident's resident state.