Arkansas StatutesSubchapter 14 - Apportionment and Allocation of Net Income of Financial Institutionsยง 26-51-1401ยง 26-51-1402 - Definitions.ยง 26-51-1403 - Receipts factor.ยง 26-51-1404 - Property factor.ยง 26-51-1405 - Payroll factor.