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Arkansas Code of 1987 (2024)
Title 26 - TAXATION (§§ 26-1-101 — 26-82-119)
Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108)
Chapter 54 - CORPORATE FRANCHISE TAXES (§§ 26-54-101 — 26-54-116)
Section 26-54-103 - Effect upon prior rights, etc
Universal Citation:
AR Code § 26-54-103 (2024)
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This chapter does not affect rights or duties that matured, liabilities or penalties that were incurred, or proceedings begun before January 1, 1980.
Acts 1979, No. 889, § 14; A.S.A. 1947, § 84-1844n.
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