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Ark. Code Ann. § 26-52-601

Legislative findings and intent

Known as the Arkansas Gross Receipts Act

The act spans §§ 26–26 (143 sections).

Applied in 2 court decisions — leading case Boyd v. Weiss (1998)

Most recently applied in Leathers v. Warmark (June 2000)

Acts 1977, No. 48, § 1; A.S.A. 1947, § 84-1946n.

Legislative findings and intent

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.