Statutes > Arkansas Statutes > Title 4 - Business and Commercial Law > Subtitle 3 - Corporations And Associations > Chapter 32 - Small Business Entity Tax Pass Through Act > Subchapter 13 - Miscellaneous > § 4-32-1313 - Tax status.

§ 4-32-1313 - Tax status.

4-32-1313. Tax status.

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.