Arkansas Statutes
§ 23-48-101 — Banks subject to gross receipts and compensating use taxes
Arkansas § 23-48-101
JurisdictionArkansas
Title23
This text of Arkansas § 23-48-101 (Banks subject to gross receipts and compensating use taxes) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ark. Code Ann. § 23-48-101 (2026).
Text
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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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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Bluebook (online)
Arkansas § 23-48-101, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/23-48-101.