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Ark. Code Ann. § 26-52-801

Definitions

Known as the Arkansas Gross Receipts Act

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

Applied in 1 court decision — leading case Hotels.com, L.P. v. Pine Bluff Advertising & Promotion Comission (2013)

Most recently applied in Hotels.com, L.P. v. Pine Bluff Advertising & Promotion Comission (October 2013)

Acts 1985, No. 1068, § 1; A.S.A. 1947, § 84-1936.1; Acts 2003, No. 365, § 1; 2005, No. 2254, § 1; 2009, No. 384, § 9.

As used in this subchapter:

(1) “Acquisition price” means the purchase price of the new manufactured home or modular home to be paid by the purchaser as set forth on the actual invoice or bill of sale, excluding transportation and delivery fees, installation fees, and other items or services that are to be included as part of the final sale of the new manufactured home or modular home by the retailer before the consideration of a trade-in allowance or down payment paid in cash or otherwise;

(2) “Manufactured home” means a factory-built structure produced in accordance with the National Manufactured Housing Construction and Safety Standards Act of 1974, 42 U.S.C. § 5401 et seq., and designed to be used as a dwelling unit;

(3) “Mobile home” means a structure built in a factory prior to the enactment of the National Manufactured Housing Construction and Safety Standards Act of 1974, 42 U.S.C. § 5401 et seq., and designed to be used as a dwelling unit; and

(4) “Modular home” means a factory-built structure produced in accordance to state or local construction codes and standards and designed to be used as a dwelling unit.

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.