Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 51 - Income Taxes > Subchapter 7 - Uniform Division of Income for Tax Purposes Act > § 26-51-722 - Effective date.

§ 26-51-722 - Effective date.

26-51-722. Effective date.

The provisions of this subchapter shall be applicable to all income earned or accrued in the income years, both calendar and fiscal, beginning on or after January 1, 1961.