Telecommunications and related services — Definitions
Ark. Code Ann. § 26-52-315
Telecommunications and related services — Definitions
Known as the Arkansas Gross Receipts Act
The act spans §§ 26–26 (143 sections).
Applied in 1 court decision — leading case State Dep't of Revenue v. Decatur RSA LP (Ex parte State Dep't of Revenue) (2016)
Most recently applied in State Dep't of Revenue v. Decatur RSA LP (Ex parte State Dep't of Revenue) (September 2016)
Acts 2003, No. 1273, § 9; 2005, No. 1879, § 2; 2007, No. 181, § 14; 2007, No. 860, § 2; 2017, No. 141, §§ 20, 21.
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.