Reinstatement of corporations. [Effective until May 1, 2021.]
Ark. Code Ann. § 26-54-112
Reinstatement of corporations. [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 9 court decisions — leading case Carter v. Four Seasons Funding Corp. (2003)
Most recently applied in Justin Roe & Rjx Enterprises, LLC v. Theodore Somach (October 2024)
Acts 1979, No 889, § 11; A.S.A. 1947, § 84-1843; Acts 1987, No. 19, § 7; 1991, No. 1046, § 5; 1991, No. 1140, § 5; 1999, No. 522, § 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.