Arkansas § 26-51-817 Filing returns - Limited liability company

Arkansas Statutes

§ 26-51-817 — Filing returns - Limited liability company

Arkansas § 26-51-817

Title26

This text of Arkansas § 26-51-817 (Filing returns - Limited liability company) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-51-817 (2026).

Text

(a)A limited liability company and its member or members shall be classified and taxed for Arkansas income tax purposes in the same manner as the limited liability company and its member or members are classified and taxed for federal income tax purposes.

(b)Subsection (a) of this section does not apply to a limited liability company and its member or members electing to pay income tax under the Elective Pass-Through Entity Tax Act, § 26-65-101 et seq.

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(a) A limited liability company and its member or members shall be classified and taxed for Arkansas income tax purposes in the same manner as the limited liability company and its member or members are classified and taxed for federal income tax purposes. (b) Subsection (a) of this section does not apply to a limited liability company and its member or members electing to pay income tax under the Elective Pass-Through Entity Tax Act, § 26-65-101 et seq.