Ark. Code § 26-57-901

Current with legislation from 2024 effective through May 3, 2024.

Section 26-57-901 - Title

This subchapter shall be known and may be cited as the "Arkansas Soft Drink Tax Act" and is hereby declared to levy a state tax as defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq.

Acts 1992 (2nd Ex. Sess.), No. 7, § 1.