Arkansas Code Annotated
Ark. Code Ann. § 4-32-101 (2026)
Title
✓ current as of May 2026
This chapter shall be known and may be cited as the “Small Business Entity Tax Pass Through Act”.
History. Acts 1993, No. 1003, § 101.
Research References
Ark. L. Rev.
A License to Lie, Cheat, and Steal? Restriction or Elimination of Fiduciary Duties in Arkansas Limited Liability Companies, 60 Ark. L. Rev. 643.
Comment, Corporate Pre-Organization Liability in an LLC World, 61 Ark. L. Rev. 301.
U. Ark. Little Rock L. Rev.
Goforth, Why Arkansas Should Adopt the Revised Uniform Limited Liability Company Act, 30 U. Ark. Little Rock L. Rev. 31.
Notes of Decisions
Cited in 4
cases (1 in the last 5 years), 2017–2021 · leading case: Pineda v. Manpower Int'l, Inc., 2017 Ark. App. 350 (Ark. Ct. App. 2017).
Pineda v. Manpower Int'l, Inc., 2017 Ark. App. 350 (Ark. Ct. App. 2017). “2016); Ark. Code Ann. §§ 4-32-101 et seq. (Repl.”
In the Matter of the Est. of Charles E. Cook, Jared Brooks & Charlotte Smith v. Amy Willhite & the Est. of Charles E. Cook, 2020 Ark. App. 292 (Ark. Ct. App. 2020). “See Ark. Code Ann. §§ 4-32-101 et. seq. (Repl.”
Timber Automation, LLC v. FiberPro, LLC (W.D. Ark. 2020). “The duty of loyalty is addressed by subsection (2) of Arkansas Code Annotated § 4-32-402.”
Dragan Vicentic, Individually & as a Member, Dir., & Officer of Green Springs Med., LLC v. Bruce Simpson, 2021 Ark. App. 306 (Ark. Ct. App. 2021). “He admitted that he did not have anything in 3 The Act was codified at Arkansas Code Annotated §§ 4-32-101 et seq. (Repl. 2016). This Act was repealed during this year’s legislative session and replaced by the Uniform Limited Liability Company Act, 2021 Ark.”
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