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.
Structure 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
§ 23-48-104. Dealings with agents, fiduciaries, etc
§ 23-48-105. Agents for affiliate — Definitions
§ 23-48-106. Exemption from posting bond in certain transactions