Dissolution or withdrawal by corporations

Ark. Code Ann. § 26-54-110 — under Arkansas Corporate Franchise Tax Act of 1979.

Ark. Code Ann. § 26-54-110

Applications for dissolution or withdrawal by a corporation, association, or organization cannot be accepted by the authority that initially authorized or granted an authority to the corporation to do business in Arkansas until receipt of a statement verified by the Secretary of State that the franchise tax due has been paid.