Charter forfeiture for failure to pay tax — Procedure. [Effective until May 1, 2021.]
Ark. Code Ann. § 26-54-111
Charter forfeiture for failure to pay tax — Procedure. [Effective until May 1, 2021.]
Known as the Arkansas Corporate Franchise Tax Act
The act spans §§ 26-54-101 to 26-54-115 (22 sections).
Applied in 3 court decisions — leading case HRR Arkansas, Inc. v. River City Contractors, Inc. (2002)
Most recently applied in HRR Arkansas, Inc. v. River City Contractors, Inc. (October 2002)
Acts 1979, No. 889, § 10; 1983, No. 828, § 1; A.S.A. 1947, § 84-1842; Acts 1987, No. 19, § 6; 1991, No. 1046, § 4; 1991, No. 1140, § 4; 2013, No. 1079, § 1.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.