Applications for dissolution or withdrawal by a corporation, association, or organization cannot be accepted by the authority that initially authorized or granted an authority to the corporation to do business in Arkansas until receipt of a statement verified by the Secretary of the Department of Finance and Administration that the franchise tax due has been paid.
Ark. Code Ann. § 26-54-110.1
Dissolution or withdrawal by corporations. [Effective May 1, 2021.]
Known as the Arkansas Corporate Franchise Tax Act
The act spans §§ 26-54-101 to 26-54-115 (22 sections).
Acts 1979, No. 889, § 9; A.S.A. 1947, § 84-1841; Acts 1987, No. 19, § 5; 2019, No. 819, § 22.
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.