Certain machinery and equipment — Definitions
Ark. Code Ann. § 26-52-402
Certain machinery and equipment — Definitions
Known as the Arkansas Gross Receipts Act
The act spans §§ 26-52-1001 to 26-52-914 (143 sections).
Applied in 6 court decisions — leading case Pledger v. C.B. Form Co. (1994)
Most recently applied in Walther v. Carrothers Construction Co. of Arkansas, LLC (May 2016)
Acts 1941, No. 386, § 4; 1967, No. 113, § 1; 1968 (1st Ex
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.