Ark. Code Ann. § 23-11-102 (2026)

1. All railroad, street, interurban, or other transportation companies organized under the laws of this state shall pay the following incorporation fees:
   1. On all lines not exceeding twenty-five (25) miles in length, one hundred dollars ($100); and
   2. On lines exceeding twenty-five (25) miles in length, four dollars ($4.00) per mile for every additional mile the company proposes to construct or operate, and the company shall pay four dollars ($4.00) per mile for any increase by reason of construction.
2. Every express company, sleeping car company, and private car company organized under the laws of this state shall pay to the Treasurer of State incorporation fees of one dollar ($1.00) per mile for every mile of railroad over which such a corporation proposes to do business in Arkansas.

History. Acts 1911, No. 87, §§ 6, 8; C. & M. Dig., §§ 1807, 1809; A.S.A. 1947, §§ 73-302, 73-303.