Benefits of subchapter for individual taxpayers only

This subchapter is intended to exempt only individual taxpayers from the Arkansas income tax and not to provide exemption for corporations or any taxpayers other than individual taxpayers. Acts 1977, No. 48, § 6; A.S.A. 1947, § 84-1949. This subchapter is intended to exempt only individual taxpayers from the Arkansas income tax and not to provide exemption for corporations or any taxpayers other than individual taxpayers. Acts 1977, No. 48, § 6; A.S.A. 1947, § 84-1949.