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Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-17

Ark. Code Ann. § 26-65-108: Report of pro rata interests

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Where this section sits in the code
  1. AR Code
  2. Title 26
  3. Chapter 65

(a) An affected business entity shall report on a form prescribed and furnished by the Secretary of the Department of Finance and Administration the pro rata interest of each member of the affected business entity.

(b) Unless a member of an affected business entity demonstrates the pro rata interests reported to the secretary to be fraudulent, the pro rata interests reported to the secretary are conclusive for purposes of computing a member's tax liability under this chapter and § 26-51-404(b)(35)(A) .

Collected 2026-09-17T21:35:43Z. Source file · JSON

Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License

Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source

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