{"data":{"id":"us-ar/ark.-code-ann.-26-63-201","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-63-201","heading":"Registration required","body":"(a) It is unlawful for any taxpayer to transact business within this state prior to registering with the Secretary of the Department of Finance and Administration.\n\n(b) The secretary may promulgate rules to implement this section.","path":["AR Code","Title 26","Chapter 63","Subchapter 2"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"6da1f8ac1c0e5608bfbc4605f06afea56bd9daca3a929fc6ddf7d2c549760015","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-63-107","next":"us-ar/ark.-code-ann.-26-63-202"},"notice":"GroundRules: Original legal text. Not legal advice."}