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Legal Opinion

Opinion No.

Arkansas Attorney General Reports

Decided January 26, 1988Published

1Opinion of the Court

Mr. Mahlon Martin, Director Dept. of Finance and Administration P.O. Box 3278 Little Rock, Arkansas 72203

Dear Mr. Martin:

This is in response to your request for an opinion regarding the adoption of Federal Adjusted Gross Income (AGI) as a starting point in calculating the tax base in Arkansas for purposes of imposing a "single business tax." Your questions are restated as follows:

May Arkansas adopt AGI as a starting point to calculate state tax? If so, may Arkansas adopt AGI prospectively to incorporate any subsequent changes in Federal law? Also, may adoption be accomplished constitutionally…

2Cases cited6 opinions

  1. Jernigan v. HarrisSupreme Court of Arkansas · 1933
  2. Cheney v. St. Louis Southwestern Railway Co.Supreme Court of Arkansas · 1965
  3. Crowly v. ThornbroughSupreme Court of Arkansas · 1956
  4. Hall v. RaglandSupreme Court of Arkansas · 1982
  5. Austin v. ManningSupreme Court of Arkansas · 1950

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