1. (a) Arkansas Code § 23-47-101(b) reads: "In addition to the foregoing, a state bank may exercise any other powers which are incidental to the business of banking.”
2. (b) This statutory reference to incidental powers is very similar to the National Banking Act.
3. (c) The Bank Commissioner and the State Banking Board may give consideration to the interpretations of similar words in the National Bank Act by the United States Comptroller of the Currency, but shall not utilize this section to permit the exercise of any power or performance of any activity that is beyond the reasonable progression of the business of banking as authorized in the Arkansas Code.

Codification Notes: This section was promulgated as Section 47-101.2 of the State Bank Department Rules prior to codification into the Code of Arkansas Rules. This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "(Reference A.C.A. 23-47-101)"