Arkansas Code
Chapter 114 - Charitable Bingo and Raffles Enabling Act
Subchapter 6 - Excise Tax

§ 23-114-601. Tax levied - (a) There is levied an excise tax of three-tenths of...

§ 23-114-602. Payment and reporting of tax - (a) The excise tax levied under this subchapter is due...

§ 23-114-603. Information to be reported - (a) The excise tax report required under § 23-114-602 shall...

§ 23-114-605. Collection and disbursement of excise tax and license fees - The Department of Finance and Administration shall deposit the revenue...

§ 23-114-606. Nonfiler tax assessments - (a) If a distributor fails to file an excise tax...