Purposes of chapter
Known as the Arkansas Gross Receipts Act
The act spans §§ 26-52-1001 to 26-52-914 (143 sections).
Applied in 1 court decision — leading case Pledger v. Simpson Press, Inc. (1990)
Most recently applied in Pledger v. Simpson Press, Inc. (December 1990)
Acts 1941, No. 386, § 17; A.S.A. 1947, § 84-1917n.
The purposes of this chapter are to provide:
(1) Relief of the common schools;
(2) Funds to buy free textbooks for the first eight (8) grades thereof;
(3) Funds for state charitable institutions;
(4) Funds for circulating library service in connection with the public schools and funds to take the place of homestead exemptions;
(5) For the wards of the state who will receive support through the Department of Human Services; and
(6) For worthy causes.
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.