The exemptions provided under this chapter do not apply to an out-of-state business or out-of-state employee that remains in the state after a disaster response period with respect to activities conducted in this state after the disaster response period.
Structure Arkansas Code
Title 12 - Law Enforcement, Emergency Management, and Military Affairs
Subtitle 5 - Emergency Management
Chapter 88 - Business Rapid Response to State Disasters Facilitation Act
§ 12-88-102. Legislative findings
§ 12-88-104. Exemptions from certain taxes and regulatory requirements
§ 12-88-105. Application of transaction taxes and fees
§ 12-88-106. Business or employee activity after disaster response period