Ark. Code § 23-18-328
Current with legislation from 2024 effective through May 3, 2024.
Electric cooperative corporations organized and formed pursuant to this subchapter shall be subject to the provisions of the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
Ark. Code § 23-18-328