Imposition and rate of tax generally — Presumptions
Ark. Code Ann. § 26-53-106
Imposition and rate of tax generally — Presumptions
Applied in 11 court decisions — leading case Pledger v. Baldor International, Inc. (1992)
Most recently applied in Ellingson Drainage v. Dep't of Revenue (February 2024)
Acts 1949, No. 487, §§ 5, 10; 1957, No. 19, § 2; 1959, No. 260, § 2; 1975 (Extended Sess., 1976), No. 1237, § 1; A.S.A. 1947, §§ 84-3105, 84-3110; reen
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.