Chapter

Arkansas Corporate Franchise Tax Act of 1979

Ark. Code Ann. § 26-54-101— Title
Ark. Code Ann. § 26-54-102— Definition
Ark. Code Ann. § 26-54-103— Effect upon prior rights, etc
Ark. Code Ann. § 26-54-104— Annual franchise tax
Ark. Code Ann. § 26-54-105— Franchise tax reports. [Effective until May 1, 2021.]
Ark. Code Ann. § 26-54-105.1— Franchise tax reports. [Effective May 1, 2021.]
Ark. Code Ann. § 26-54-106— [Repealed.]
Ark. Code Ann. § 26-54-107— Computation of tax — Penalty — Relief. [Effective until May 1, 2021.]
Ark. Code Ann. § 26-54-107.1— Computation of tax — Penalty — Relief. [Effective May 1, 2021.]
Ark. Code Ann. § 26-54-108— Taxes and penalties as lien
Ark. Code Ann. § 26-54-109— Lists of corporations to be prepared. [Effective until May 1, 2021.]
Ark. Code Ann. § 26-54-109.1— Lists of corporations to be prepared. [Effective May 1, 2021.]
Ark. Code Ann. § 26-54-110— Dissolution or withdrawal by corporations. [Effective until May 1, 2021.]
Ark. Code Ann. § 26-54-110.1— Dissolution or withdrawal by corporations. [Effective May 1, 2021.]
Ark. Code Ann. § 26-54-111— Charter forfeiture for failure to pay tax — Procedure. [Effective until May 1, 2021.]
Ark. Code Ann. § 26-54-111.1— Charter forfeiture for failure to pay tax — Procedure. [Effective May 1, 2021.]
Ark. Code Ann. § 26-54-112— Reinstatement of corporations. [Effective until May 1, 2021.]
Ark. Code Ann. § 26-54-112.1— Reinstatement of corporations. [Effective May 1, 2021.]
Ark. Code Ann. § 26-54-113— Disposition of funds
Ark. Code Ann. § 26-54-114— Nonpayment of franchise taxes — Definitions. [Effective until May 1, 2021.]
Ark. Code Ann. § 26-54-114.1— Nonpayment of franchise taxes — Definitions. [Effective May 1, 2021.]
Ark. Code Ann. § 26-54-115— Rules. [Effective May 1, 2021.]