The provisions of this Act shall be applicable to all income earned or accrued in the income years, both calendar and fiscal, beginning on or after January 1, 1961.
Ark. Code Ann. § 26-51-722
Effective date
Acts 1961, No. 413, § 22; A.S.A. 1947, § 84-2073n.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.