Ark. Code § 26-51-310

Current with legislation from 2024 Fiscal and Special Sessions.

Section 26-51-310 - Foreign income exclusion

Title 26 U.S.C. §§ 911 and 912, as in effect on January 1, 2007, 26 U.S.C. § 911 regarding citizens or residents of the United States living abroad, and 26 U.S.C. § 912 regarding certain allowances for citizens or residents of the United States living abroad, are adopted for the purpose of computing Arkansas income tax liability.

Acts 1989, No. 826, § 2; 1999, No. 1126, § 15; 2007, No. 218, § 15.