A limited liability company and its member or members shall be classified and taxed for Arkansas income tax purposes in the same manner as the limited liability company and its member or members are classified and taxed for federal income tax purposes.
Ark. Code Ann. § 4-32-1313
Tax status
Known as the Small Business Entity Tax Pass Through Act
The act spans §§ 4–4 (91 sections).
Acts 1993, No. 1003, § 1313; 2003, No. 965, § 1.
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.