Arkansas Code Title 26, Subtitle 3, Chapter 26, Subchapter 15 - Corporations and Financial Institutions

• § 26-26-1501 - Purpose and Intent.
  (a) It is the purpose of this subchapter to clarify the law relating to the taxation of state and national banks, savings and loan...
• § 26-26-1502 - Definitions.
  As used in this subchapter, unless the context otherwise requires: (1) "Business corporation" means a corporation incorporated under the Arkansas Business Corporation Act, §...
• § 26-26-1503 - Personal Property.
  For purposes of the ad valorem personal property tax, financial institutions shall assess and be taxed upon their personal property the same as other...
• § 26-26-1504 - Real Property.
  (a) Financial institutions shall be subject to the ad valorem real property tax levied pursuant to the authority granted in the laws of this...
• § 26-26-1505 - Statement of Capital Stock.
  (a) Bridge, savings banks, mutual loan, building, transportation, construction, and all other companies, corporations, or associations incorporated under the laws of this state, or...

Last modified: November 15, 2016