Ark. Code § 26-51-704
Current with legislation from 2024 Fiscal and Special Sessions.
Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in §§ 26-51-705 - 26-51-708.
Ark. Code § 26-51-704