§ 26-52-201 - Permit Required.
(a) It shall be unlawful for any taxpayer to transact business within this state prior to issuance and receipt of an Arkansas gross receipts...
§ 26-52-202 - Application for Permit.
(a) Every taxpayer shall file with the Director of the Department of Finance and Administration an application for a gross receipts tax permit to...
§ 26-52-203 - Fee Deposit or Bond Required.
(a) The Director of the Department of Finance and Administration shall require prior to the issuance of any new Arkansas gross receipts tax permit...
§ 26-52-204 - Permit Not Assignable.
The permit shall not be assignable and shall be valid only for the person in whose name it is issued and for business transactions...
§ 26-52-205 - Display Required.
The permit shall at all times be conspicuously displayed at the place of business for which the permit was issued.
§ 26-52-206 - Expiration.
All permits issued under the provisions of this chapter shall expire at the time of cessation of business at the place or location of...
§ 26-52-210 - Automatic Expiration of Permit.
(a) (1) (A) The gross receipts tax permit of any taxpayer shall automatically expire when the taxpayer has filed twelve (12) consecutive monthly reports...