Chapter 52 - GROSS RECEIPTS TAX
- Subchapter 1 - GENERAL PROVISIONS (§§ 26-52-101 — 26-52-111)
- Subchapter 2 - PERMITS (§§ 26-52-201 — 26-52-210)
- Subchapter 3 - IMPOSITION OF TAX (§§ 26-52-301 — 26-52-324)
- Subchapter 4 - EXEMPTIONS (§§ 26-52-401 — 26-52-456)
- Subchapter 5 - RETURNS AND REMITTANCE OF TAX (§§ 26-52-501 — 26-52-523)
- Subchapter 6 - EQUALIZATION OF TAXES FOR BORDER CITIES AND TOWNS (§§ 26-52-601 — 26-52-607)
- Subchapter 7 - ECONOMIC INVESTMENT TAX CREDIT ACT (§§ 26-52-701 — 26-52-706)
- Subchapter 8 - CUSTOM MANUFACTURED HOMES (§§ 26-52-801 — 26-52-804)
- Subchapter 9 - STEEL MILL TAX INCENTIVES (§§ 26-52-901 — 26-52-914)
- Subchapter 10 - TOURISM GROSS RECEIPTS TAX (§ 26-52-1001)
- Subchapter 11 - ARKANSAS MEDICAID GROSS RECEIPTS TAX ACT (§ 26-52-1101)
- Subchapter 12 - MEDICAID PROVIDER EXCISE TAX (§ 26-52-1201)
- Subchapter 13 - PERSONAL CARE SERVICES EXCISE TAX (§ 26-52-1301)
- Subchapter 14 - HOME HEALTH AND PERSONAL CARE SERVICES TAX (§ 26-52-1401)
- Subchapter 15 - BINGO GAMES (§ 26-52-1501)
- Subchapter 16 - ARKANSAS SALES TAX ADVISORY COMMITTEE (§ 26-52-1601)