Ark. Code Ann. § 26-52-517

Known as the Arkansas Gross Receipts Act

The act spans §§ 26-52-1001 to 26-52-914 (143 sections).

Applied in 1 court decision — leading case Springdale Winnelson Co. v. Rakes (1999)

Most recently applied in Springdale Winnelson Co. v. Rakes (March 1999)

Acts 1995, No. 358, § 1; 2007, No. 181, § 27; 2011, No. 291, §§ 12, 13; 2013, No. 1135, §§ 14, 15; 2017, No. 141, § 37; 2019, No. 910, §§ 3881-3884.