If at any time any of the employments excluded in §§ 11-10-201 — 11-10-226 shall become liable for federal unemployment tax, the employments shall thereupon immediately become liable for contributions under the provisions of this chapter.
Contributions liability contingency
Ark. Code Ann. § 11-10-405 — under Division of Workforce Services Law.
Ark. Code Ann. § 11-10-405