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This subchapter shall be known and may be cited as the “Arkansas Soft Drink Tax Act” and is hereby declared to levy a state tax as defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq.
Structure Arkansas Code
Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 9 - Arkansas Soft Drink Tax Act
§ 26-57-901. Title
§ 26-57-903. Administration
§ 26-57-905. Exemptions
§ 26-57-908. Disposition of revenues