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Ark. Code Ann. § 26-52-307

Contractors as consumer users

Known as the Arkansas Gross Receipts Act

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

Applied in 1 court decision — leading case Pledger v. Featherlite Precast Corp. (1992)

Most recently applied in Pledger v. Featherlite Precast Corp. (January 1992)

Acts 1941, No. 386, § 3; 1945, No. 64, § 1; 1959, No. 260, § 1; 1977, No. 500, § 1; A.S.A. 1947, § 84-1903; Acts 1995, No. 835, § 3; 2017, No. 141, § 19.

Contractors as consumer users

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.