Learn About the Law
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Current as of March 28, 2024 | Updated by FindLaw Staff
As used in this subchapter, unless the context otherwise requires:
(1) “Business corporation” means a corporation incorporated under the Arkansas Business Corporation Act of 1987, § 4-27-101 et seq.;
(2) “Financial institution” means a state bank or national bank, a savings and loan association, or a building and loan association as defined in subdivisions (3)-(5) of this section;
(3) “National bank” means a bank chartered under the banking laws of the United States;
(4) “Savings and loan association” or “building and loan association” means any financial institution or association established and operating under the authority of § 23-37-101 et seq., § 23-37-706, or under any other appropriate state or federal law; and
(5) “State bank” means a bank, trust company, or savings bank chartered under the banking laws of this state.
Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-26-1502. Definitions - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-26-1502/
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.
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Search our directory by legal issue
Enter information in one or both fields (Required)