This subchapter shall be known and may be cited as the “Arkansas Soft Drink Tax Act” and is hereby declared to levy a state tax as defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq.
Ark. Code Ann. § 26-57-901
Title
Known as the Arkansas Soft Drink Tax Act
Applied in 1 court decision — leading case Ghegan & Ghegan, Inc. v. Barclay (2001)
Most recently applied in Ghegan & Ghegan, Inc. v. Barclay (July 2001)
Acts 1992 (2nd Ex
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.