Arkansas · Snapshot Arkansas Code Release 78 (2020-11), retrieved 2026-09-17; absent from the newer snapshot, which serves other sections of this chapter, so it may since have been repealed or amended

Ark. Code Ann. § 4-32-1313: Tax status.

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Where this section sits in the code

Title 4 Business and Commercial Law
Subtitle 3. Corporations and Associations
Chapter 32 Small Business Entity Tax Pass Through Act
Subchapter 13 — Miscellaneous

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.

Collected 2026-09-17T21:07:03Z. Source file · JSON

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