Ark. Code R. 26-51-435 - 1(d) (1997) - Computing Percentage of Agi Attributable to Arkansas

26-51-435 - 1(d) - Computing Percentage of Agi Attributable to Arkansas

The percentage (%) that Arkansas adjusted gross income (AGI) represents of all AGI received by a nonresident or part-year resident during the tax year shall be computed as follows:

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