Ark. Code Ann. § 26-51-723

It is found and determined by the General Assembly that the laws of this state pertaining to the apportionment of income for income tax purposes derived from multi-state operations are in need of clarification in order that this state might derive its just taxes due from such income and that only by the immediate passage of this subchapter may such clarification be provided. Therefore, an emergency is declared to exist and this subchapter, being immediately necessary for the preservation of the public peace, health, and safety, shall be in full force and effect from and after its passage and approval.