Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 51 - Income Taxes > Subchapter 4 - Computation of Tax Liability > § 26-51-415 - Deductions -- Interest.

§ 26-51-415 - Deductions -- Interest.

26-51-415. Deductions -- Interest.

Section 163 of the Internal Revenue Code of 1986, as in effect on January 1, 2009, regarding deductions for interest expenses, is adopted for the purpose of computing Arkansas income tax liability.