https://openjurist.org/state-code/ar/26/toc/26.c50
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Ark. Code Ann. § 26-50-101
— Definitions
Ark. Code Ann. § 26-50-102
— Wholesaler to furnish list of retailers
Ark. Code Ann. § 26-50-103
— Biennial report on certain state taxes. [Effective May 1, 2021.]