Applications for dissolution or withdrawal by a corporation, association, or organization cannot be accepted by the authority which 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.
Structure Arkansas Code
Chapter 54 - Arkansas Corporate Franchise Tax Act of 1979
§ 26-54-103. Effect upon prior rights, etc
§ 26-54-104. Annual franchise tax
§ 26-54-105. Franchise tax reports. [Effective until May 1, 2021.]
§ 26-54-105. Franchise tax reports. [Effective May 1, 2021.]
§ 26-54-108. Taxes and penalties as lien
§ 26-54-110. Dissolution or withdrawal by corporations. [Effective until May 1, 2021.]
§ 26-54-110. Dissolution or withdrawal by corporations. [Effective May 1, 2021.]