Arkansas StatutesChapter 74 - Taxing Agencies -- Borrowing And Bankruptcyยง 14-74-101 - Chapter cumulative.ยง 14-74-102 - Enumeration of taxing agencies and instrumentalities.ยง 14-74-103 - Authority to use federal finance laws -- Bankruptcy.ยง 14-74-104 - Authority to refinance, refund, etc.ยง 14-74-105 - Participation by state departments.