Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 51 - Income Taxes > Subchapter 18 - Small Business Capital Formation Act > § 26-51-1802 - Effective date.

§ 26-51-1802 - Effective date.

26-51-1802. Effective date.

The provisions of this subchapter shall be in effect for taxable years beginning on and after January 1, 1998.