Arkansas Statutes
§ 23-48-101 — Banks subject to gross receipts and compensating use taxes
Arkansas·Title 23
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.
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Arkansas § 23-48-101 (Banks subject to gross receipts and compensating use taxes) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Bennett v. Lonoke Bancshares, Inc.
155 S.W.3d 15 (Supreme Court of Arkansas, 2004)
Legislative History
Acts 1997, No. 89, § 1.
Nearby Sections
15
§ 23-1-101
Definitions§ 23-1-103
Compliance with Acts 1935, No. 324, and rules of commission required - Penalties for noncompliance§ 23-1-106
Penalties cumulative - Recovery of penalty not bar to further penalty or criminal prosecution§ 23-1-108
Jurisdiction and venue of actions§ 23-1-110
Actions tried without jury - Exceptions§ 23-1-111
Copies of official papers as evidence§ 23-1-115
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