Permit required
Ark. Code Ann. § 26-52-201
Permit required
Known as the Arkansas Gross Receipts Act
The act spans §§ 26–26 (143 sections).
Applied in 2 court decisions — leading case Tony & Susan Alamo Foundation, Inc. v. Ragland (1988)
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, §§ 12, 19; A.S.A. 1947, §§ 84-1913, 84-1919; Acts 1987, No. 372, § 1; 1995, No. 835, § 4; 2017, No. 141, § 13; 2019, No. 910, §§ 3823, 3824.
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.