Ark. Code R. 26-51-802 - 1(a) (1997) - 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 incomeand the percentage or amount of each such partner's share.