ARKANSAS STATUTES AND CODES
§ 26-19-104 - Effective dates.
26-19-104. Effective dates.
The provisions of this subchapter shall be effective on and after January 1, 1994, for the taxes set forth in 26-19-105(a)(1); on and after January 1, 1995, for the taxes set forth in 26-19-105(a)(2); and for the taxable period beginning on or after January 1, 1995, for the taxes set forth in 26-19-106.
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