Arkansas Code Title 26, Subtitle 5, Chapter 52, Subchapter 1 - General Provisions

• § 26-52-101 - Title.
  This chapter shall be known and cited as the "Arkansas Gross Receipts Act of 1941".
• § 26-52-102 - Purposes of Chapter.
  The purposes of this chapter are to provide: (1) Relief of the common schools; (2) Funds to buy free textbooks for the first eight...
• § 26-52-103 - Definitions.
  As used in this chapter: (1) "Alcoholic beverage" means a beverage that is suitable for human consumption and contains five-tenths of one percent (0.5%)...
• § 26-52-104 - Tax Additional to Other Taxes.
  The tax imposed by this chapter shall be in addition to any or all taxes except as otherwise provided in this chapter.
• § 26-52-105 - Administration -- Rules and Regulations.
  (a) The administration of this chapter is vested in and shall be exercised by the Director of the Department of Finance and Administration.(b) The...
• § 26-52-106 - Cost of Administration of Chapter -- Distribution of Surplus Annually.
  (a) The administration cost of this chapter shall not exceed three percent (3%) of the actual revenues collected.(b) If any funds appropriated for the...
• § 26-52-107 - Disposition of Taxes, Interest, and Penalties.
  All taxes, interest, penalties, and costs received by the Director of the Department of Finance and Administration under the provisions of this chapter shall...
• § 26-52-108 - Changes in Law -- Notice to Permit Holders.
  The Director of the Department of Finance and Administration shall give each gross receipts tax permit holder under § 26-52-201 written notice of any...
• § 26-52-109 - [Transferred.]
• § 26-52-110 - Sellers and Affiliated Persons -- Referral Agreements -- Notice Required.
  (a) As used in this section: (1) "Affiliated person" means: (A) A person that is a member of the same controlled group of corporations...

Last modified: November 15, 2016