This subchapter is intended to exempt only individual taxpayers from the Arkansas income tax and not to provide exemption for corporations or any taxpayers other than individual taxpayers.
Structure Arkansas Code
Chapter 52 - Gross Receipts Tax
Subchapter 6 - Equalization of Taxes For Border Cities and Towns
§ 26-52-602. Vote to equalize taxes authorized
§ 26-52-603. Benefits of subchapter for individual taxpayers only
§ 26-52-604. Individual taxpayers entitled to benefit of subchapter