Whenever any city or town in this state is divided by a street state line from an incorporated city or town in an adjoining state in which the other state does not levy a state income tax, the qualified electors of the Arkansas border city or town may vote to equalize the state taxes paid by citizens in the border city or town in Arkansas with the tax advantages of the citizens of the adjoining city or town in the other state in the manner provided in this subchapter.
Ark. Code Ann. § 26-52-602
Vote to equalize taxes authorized
Known as the Arkansas Gross Receipts Act
The act spans §§ 26–26 (143 sections).
Acts 1977, No. 48, § 2; A.S.A. 1947, § 84-1946.
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.