Ark. Code Ann. § 26-19-104: Effective dates

The provisions of this subchapter shall be effective on and after January 1, 1994, for the taxes set forth in § 26-19-105(a)(1) ; on and after January 1, 1995, for the taxes set forth in § 26-19-105(a)(2) ; and for the taxable period beginning on or after January 1, 1995, for the taxes set forth in § 26-19-106 .