Any individual taxpayer residing in any border city or town located outside the State of Arkansas shall be entitled to the benefits of the provisions of this subchapter with respect to income derived by any individual taxpayer from employment or business activity engaged in the Arkansas border city upon which income tax is due the State of Arkansas under the provisions of the Income Tax Act of 1929, § 26-51-101 et seq.
Ark. Code Ann. § 26-52-604
Individual taxpayers entitled to benefit of subchapter
Known as the Arkansas Gross Receipts Act
The act spans §§ 26–26 (143 sections).
Acts 1977, No. 48, § 4; A.S.A. 1947, § 84-1948.
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.