Collection of tax by sellers or admissions collectors
Ark. Code Ann. § 26-52-508
Collection of tax by sellers or admissions collectors
Known as the Arkansas Gross Receipts Act
The act spans §§ 26-52-1001 to 26-52-914 (143 sections).
Applied in 2 court decisions — leading case CITIFINANCIAL RETAIL SERVICES v. Weiss (2008)
Most recently applied in CITIFINANCIAL RETAIL SERVICES v. Weiss (January 2008)
Acts 1941, No. 386, § 7; A.S.A. 1947, § 84-1908; Acts 2007, No. 154, §§ 5, 6; 2007, No. 181, § 26; 2017, No. 141, § 36; 2019, No. 910, § 3869.
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.