Credit voucher for sales tax on motor vehicles destroyed by catastrophic events — Definition
Ark. Code Ann. § 26-52-519
Credit voucher for sales tax on motor vehicles destroyed by catastrophic events — Definition
Known as the Arkansas Gross Receipts Act
The act spans §§ 26–26 (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 1997, No. 1348, § 1; 2019, No. 910, §§ 3887-3890.
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.