Arkansas Code
Subchapter 2 - Formation and Powers of Corporations
§ 4-26-206. Prerequisite to commencing business

A corporation shall not transact any business or incur any indebtedness, except such as shall be incidental to its organization or to obtaining subscriptions to or payment for its shares until there has been paid in for the issuance of shares consideration of the value of at least three hundred dollars ($300).