Ark. Code Ann. § 26-52-101

Title

Known as the Arkansas Gross Receipts Act

The act spans §§ 26–26 (143 sections).

Applied in 7 court decisions — leading case Keith Gibson, Marie Holder, Robert S. Moore, Jr., Alec Farmer, and Philip Taldo, Members of the Arkansas State Highway Commission Lorie Tudor, Director of the Arkansas Department of Transportation And the Arkansas Department of Transportation v. the Little Rock Downtown Neighborhood Association, Inc. The Pettaway Neighborhood Association The Hanger Hill Neighborhood Association The Forest Hills Neighborhood Association, Inc. The Coalition of Little Rock Neighborhoods, Inc. Arkansas Communities Organization, Inc. Joshua Silverstein Dale Pekar John Hedrick Denise Ennett Rohn Muse Barbara Barrows And Kathy Wells (2023)

Most recently applied in 2025 Ark. App. 306 - City of Pine Bluff, Arkansas Advertising and Promotion Commission v. Aramark Educational Services, LLC (May 2025)

Acts 1941, No. 386, § 1; A.S.A. 1947, § 84-1901; Acts 2003, No. 1273, § 3.

How often courts cite this section

citing decisions per year

Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.

This chapter shall be known and cited as the “Arkansas Gross Receipts Act of 1941”.

Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.