Preparation of returns — Payment of tax
Ark. Code Ann. § 26-52-501
Preparation of returns — Payment of tax
Known as the Arkansas Gross Receipts Act
The act spans §§ 26–26 (143 sections).
Applied in 3 court decisions — leading case Billy/Dot, Inc. v. Fields (1995)
Most recently applied in Acxiom Corp. v. Leathers (January 1998)
Acts 1941, No. 386, § 5; 1979, No. 915, § 1; A.S.A. 1947, § 84-1906; Acts 1989, No. 395, § 2; 1991, No. 688, § 2; 1995, No. 301, § 2; 1995, No. 835, § 5; 2003, No. 664, §§ 1, 2;…
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.