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Ark. Code Ann. § 26-52-605

Election proceedings

Known as the Arkansas Gross Receipts Act

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

Acts 1977, No. 48, § 3; 1977, No. 177, § 1; A.S.A. 1947, § 84-1947; Acts 2005, No. 2145, § 66; 2007, No. 181, § 29; 2007, No. 1049, § 88; 2009, No. 1480, § 107.

“ FOR the levy of an additional one percent (1%) state gross receipts tax in the City of, County, Arkansas, in lieu of paying state income taxes by individuals who are residents of said city (town). AGAINST the levy of an additional one percent (1%) state gross receipts tax in the City of, County, Arkansas, in lieu of paying state income taxes by individuals who are residents of said city (town).”

table.

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.