The tax imposed by this chapter shall be in addition to any or all taxes except as otherwise provided in this chapter.
Ark. Code Ann. § 26-52-104
Tax additional to other taxes
Known as the Arkansas Gross Receipts Act
The act spans §§ 26–26 (143 sections).
Applied in 1 court decision — leading case Pledger v. Halvorson (1996)
Most recently applied in Pledger v. Halvorson (April 1996)
Acts 1941, No. 386, § 8; A.S.A. 1947, § 84-1909.
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.