Direct payment of tax by consumer-user — New and used motor vehicles, trailers, or semitrailers — Definition
Ark. Code Ann. § 26-52-510
Direct payment of tax by consumer-user — New and used motor vehicles, trailers, or semitrailers — Definition
Known as the Arkansas Gross Receipts Act
The act spans §§ 26-52-1001 to 26-52-914 (143 sections).
Applied in 10 court decisions — leading case Martin v. Couey Chrysler Plymouth, Inc. (1992)
Most recently applied in KENNETH D. STUART JAMES GREENHAW ELIZABETH JESSUP AMBER WOOLDRIDGE KEVIN LIGHTBURN KALVIN HENDERSON CBC VISION, LLC TIMOTHY TYLER GARDNER JAMSHID MIRTALIPOV AND GARRETT TAYLOR v. LARRY WALTHER, in His Official Capacity as Secretary of ARKANSAS DEPARTMENT OF FINANCE and ADMINISTRATION (April 2024)
Acts 1941, No. 386, § 3; 1945, No. 64, § 1; 1957, No. 19, §§ 1, 4; 1959, No. 260, § 1; A.S.A. 1947, §§ 84-1903, 84-3108n; Acts 1989 (3rd 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.