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This chapter shall be known and cited as the “Arkansas Gross Receipts Act of 1941”.
Structure Arkansas Code
Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 52 - Gross Receipts Tax
Subchapter 1 - General Provisions
§ 26-52-101. Title
§ 26-52-102. Purposes of chapter
§ 26-52-103. Definitions
§ 26-52-104. Tax additional to other taxes
§ 26-52-107. Disposition of taxes, interest, and penalties
§ 26-52-108. Changes in law — Notice to permit holders