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Section 26-65-101 - Title — Arkansas Law | CourtGPT
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  4. Title 26 - Taxation (§§ 26-1-101 — 26-82-119)/
  5. Subtitle 5 - State Taxes/
  6. Chapter 65 - Elective Pass-through Entity Tax Act/
  7. Section 26-65-101 - Title
Arkansas Legal Code

Section 26-65-101 - Title

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This chapter shall be known and may be cited as the 'Elective Pass-Through Entity Tax Act'.Added by Act 2021, No. 362,§ 2, eff. for tax years beginning on or after January 1, 2022..