A limited liability company and its member or members shall be classified and taxed for Arkansas income tax purposes in the same manner as the limited liability company and its member or members are classified and taxed for federal income tax purposes.
Structure Arkansas Code
Title 4 - Business and Commercial Law
Subtitle 3 - Corporations and Associations
Chapter 32 - Small Business Entity Tax Pass Through Act
§ 4-32-1301. Filing, service, and copying fees
§ 4-32-1302. Appeal from Secretary of State's refusal to file document
§ 4-32-1303. Definition of knowledge
§ 4-32-1304. Rules of construction
§ 4-32-1305. Powers of Secretary of State
§ 4-32-1307. Interstate application
§ 4-32-1308. Filing requirements
§ 4-32-1309. Correcting filed document
§ 4-32-1310. Evidentiary effect of copy of filed document
§ 4-32-1311. Certificate of existence
§ 4-32-1312. Penalty for signing false documents