State of Arkansas, Department of Finance and Administration v. Kit Wilson and Jole Wilson

Summary

The court held that Arkansas requires a nonresident's allowable tax credits to be deducted from the tax liability calculated on all income before apportionment, rather than from the apportioned Arkansas tax liability. It further held that the nonresident-tax statute does not conflict with the general nonresident-tax statute or the historic-rehabilitation tax-credit provisions. The circuit court's contrary order was reversed and the case was remanded.