{"data":{"id":"us-ar/ark.-code-ann.-4-32-1313","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 4-32-1313","heading":"Tax status.","body":"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.","path":["Title 4 Business and Commercial Law","Subtitle 3. Corporations and Associations","Chapter 32 Small Business Entity Tax Pass Through Act","Subchapter 13 — Miscellaneous"],"source_url":"https://archive.org/download/gov.ar.code/release78.2020.11.06/gov.ar.code.title.04.odt","current_through":"2020-11-06","vintage":"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2026-09-17; absent from the newer snapshot, which serves other sections of this chapter, so it may since have been repealed or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","retrieved_at":"2026-09-17T21:07:03Z","sha256":"ae174777c728222098d9aeefb8344d441d32d6855424f1a9b0a0462be1f12a05","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-4-32-1312","next":"us-ar/ark.-code-ann.-4-32-1314"},"notice":"GroundRules: Original legal text. Not legal advice."}