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    • Legislation USA
    • Arkansas Code
    • Title 23 - Public Utilities and Regulated Industries
    • Subtitle 2 - Financial Institutions And Securities
    • Chapter 48 - Organization and Operation
    • Subchapter 1 - General Provisions
    • § 23-48-101. Banks subject to gross receipts and compensating use taxes

    Arkansas Code
    Subchapter 1 - General Provisions
    § 23-48-101. Banks subject to gross receipts and compensating use taxes

    All banks shall be subject to the Arkansas Gross Receipts Act, § 26-52-101 et seq., and the Arkansas Compensating Tax Act, § 26-53-101 et seq.

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    Structure Arkansas Code

    Arkansas Code

    Title 23 - Public Utilities and Regulated Industries

    Subtitle 2 - Financial Institutions And Securities

    Chapter 48 - Organization and Operation

    Subchapter 1 - General Provisions

    § 23-48-101. Banks subject to gross receipts and compensating use taxes

    § 23-48-102. Trust companies no longer subject to banking laws

    § 23-48-103. Bank holidays

    § 23-48-104. Dealings with agents, fiduciaries, etc

    § 23-48-105. Agents for affiliate — Definitions

    § 23-48-106. Exemption from posting bond in certain transactions

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