Statutes, codes, and regulations
Arkansas Code of 1987
Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIESSubtitle 2 - FINANCIAL INSTITUTIONS AND SECURITIESChapter 48 - ORGANIZATION AND OPERATION
Subchapter 1 - GENERAL PROVISIONS
Section 23-48-101 - Banks subject to gross receipts and compensating use taxes

Ark. Code § 23-48-101

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Current with legislation from 2024 effective through May 3, 2024.
Section 23-48-101 - Banks subject to gross receipts and compensating use taxes

All banks shall be subject to the Arkansas Gross Receipts Act, § 26-52-101 et seq., and the Arkansas Compensating Tax Act, § 26-53-101 et seq.

Ark. Code § 23-48-101

Acts 1997, No. 89, § 1.