Arkansas Code
Subchapter 5 - Industrial Development Corporations
§ 15-4-522. Refunding obligations

(a) Any corporation organized under this act shall have the right to refund its outstanding obligations at any time.
(b) All refunding obligations shall state on their face that they are refunding obligations, and no refunding obligations shall be issued until the debt refunded is cancelled simultaneously with the issue of the refunding obligations, either:
(1) By the surrender of the obligations being refunded; or
(2) If the outstanding obligations are redeemable before maturity and have been called for redemption, by the deposit of the money for their payment on presentation according to the terms of the call, in trust, with the paying agent for the obligations to be refunded; or
(3) By a combination of methods set out in subdivisions (b)(1) and (2) of this section.