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Current as of March 28, 2024 | Updated by FindLaw Staff
(a)(1) The agreement authorized by this chapter binds and inures only to the benefit of this state and the other member states.
(2) No person, other than a member state, is an intended beneficiary of the agreement.
(3) Any benefit to a person other than a state is established by the law of this state and the other member states and not by the terms of the agreement.
(b)(1) Consistent with subsection (a) of this section, no person shall have any cause of action or defense under the agreement or by virtue of this state's approval of the agreement.
(2) No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the agreement.
(c) No law of this state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.
Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-20-108. Limited binding and beneficial effect - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-20-108/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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