This chapter shall be known and may be cited as the “Small Business Entity Tax Pass Through Act”.
Ark. Code Ann. § 4-32-101
Title
Known as the Small Business Entity Tax Pass Through Act
The act spans §§ 4–4 (91 sections).
Applied in 1 court decision — leading case Pineda v. Manpower International, Inc. (2017)
Most recently applied in Pineda v. Manpower International, Inc. (May 2017)
Acts 1993, No. 1003, § 101.
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.