To incorporate a business in Arkansas, which office must the Articles of Incorporation be filed with?

To incorporate a business in Arkansas, the Articles of Incorporation must be filed with the Secretary of State. This office is responsible for maintaining corporate records and overseeing the registration of business entities within the state. Filing with the Secretary of State ensures that the corporation is legally recognized and complies with state laws. The Secretary of State's office also provides resources and guidelines for the incorporation process, helping business owners understand their obligations.

The other options do not serve the function of business incorporation in Arkansas. The Department of Revenue deals primarily with taxation matters, while the Local Business Development Office focuses on supporting business growth and development, but does not handle legal incorporation. The Federal Bureau of Licensing is also not involved in state-level business incorporation processes, as business formation is governed by state laws rather than federal regulations.