A taxpayer that registers or otherwise formally qualifies to do business within Arkansas does not, by that fact alone, lose its protection under 15 U.S.C. § 381. However, if the taxpayer engages in activities within Arkansas that are not protected under 15 U.S.C. § 381, such protection will be lost. See Arkansas Business Corporation Act of 1987, ACA 4-27-1501 et seq.
10.26 Ark. Code R. 51-702