Arkansas Code Title 23, Subtitle 2, Chapter 48, Subchapter 1 - General Provisions

• § 23-48-101 - Banks Subject to Gross Receipts and Compensating Use Taxes.
  All banks shall be subject to the Arkansas Gross Receipts Act, § 26-52-101 et seq., and the Arkansas Compensating Tax Act, § 26-53-101 et
• § 23-48-102 - Trust Companies No Longer Subject to Banking Laws.
  (a) All trust companies, other than national trust companies and subsidiary trust companies, in existence on May 30, 1997, must cease operations as a...
• § 23-48-103 - Bank Holidays.
  (a) (1) Any bank, subsidiary trust company, or national trust company doing business in this state may close its office for the transaction of...
• § 23-48-104 - Dealings With Agents, Fiduciaries, Etc.
  A bank dealing, whether to its own benefit or otherwise, with, through, or under any person who is or may be an officer, employee,...
• § 23-48-105 - Agents for Affiliate.
  (a) (1) As used in this section, "institution" means a bank, savings and loan association, or savings bank organized under the laws of any...
• § 23-48-106 - Exemption From Posting Bond in Certain Transactions.
  (a) Except when the dollar amount of responsibility assumed exceeds its capital base, no bank chartered or licensed to do business in this state...

Last modified: November 15, 2016