51 chapters · 1,813 sections in this title.
Ark. Code Ann. § 26-54-101 Title
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This chapter shall be known and may be cited as the “Arkansas Corporate Franchise Tax Act of 1979”.
Ark. Code Ann. § 26-54-102 Definition
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(a) As used in this chapter, “corporation” means any corporation or limited liability company, domestic and foreign, active and inactive, which is organized in or qualified under the laws of the State of Arkansas and includes, but is not limited to, any person or group of persons…
Ark. Code Ann. § 26-54-103 Effect upon prior rights, etc
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This chapter does not affect rights or duties that matured, liabilities or penalties that were incurred, or proceedings begun before January 1, 1980.
Ark. Code Ann. § 26-54-104 Annual franchise tax
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(a) Unless exempted under § 26-54-105, every corporation shall file an annual franchise tax report and pay an annual franchise tax as follows:(1) (A) Each life, fire, accident, surety, liability, steam boiler, tornado, health, or other kind of insurance company of whatever nature…