There is a newer version of the Arkansas Code
2010 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 54 - Corporate Franchise Taxes
§ 26-54-103 - Effect upon prior rights, etc.
26-54-103. Effect upon prior rights, etc.This chapter does not affect rights or duties that matured, liabilities or penalties that were incurred, or proceedings begun before January 1, 1980.
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