3.26 Ark. Code R. 51-204 - Public Utilities
Telephone, electric power and gas distribution companies operating both inside and outside of Arkansas shall allocate and apportion to Arkansas their net income by use of the allocation and apportionment procedures provided under UDITPA (Uniform Division of Income for Tax Purposes Act). UDITPA (ACA 26-51-701 et seq.) applies to all taxpayers doing business both inside and outside of Arkansas.
Notes
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