{"data":{"id":"us-ar/ark.-code-ann.-4-38-1107","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 4-38-1107","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":["AR Code","Title 4","Chapter 38","Subchapter 11"],"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":"ae174777c728222098d9aeefb8344d441d32d6855424f1a9b0a0462be1f12a05","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-4-38-1106","next":"us-ar/ark.-code-ann.-4-38-1108"},"notice":"GroundRules: Original legal text. Not legal advice."}