Arkansas § 26-52-202 Application for permit

Arkansas Statutes

§ 26-52-202 — Application for permit

Arkansas § 26-52-202

Title26

This text of Arkansas § 26-52-202 (Application for permit) 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. § 26-52-202 (2026).

Text

(a)Every taxpayer shall file with the Secretary of the Department of Finance and Administration an application for a gross receipts tax permit to conduct the taxpayer's business, setting forth such information as the secretary may require.

(b)(1) The application shall be signed by the owner of the business as a natural person or in the case of a corporation by a legally constituted officer of the corporation.

(2)However, a seller that registers electronically shall not be required to provide a written signature.

(c)A taxpayer is permitted to file an application through an agent if the registration is filed with the secretary and is made in writing.

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(a) Every taxpayer shall file with the Secretary of the Department of Finance and Administration an application for a gross receipts tax permit to conduct the taxpayer's business, setting forth such information as the secretary may require. (b) (1) The application shall be signed by the owner of the business as a natural person or in the case of a corporation by a legally constituted officer of the corporation. (2) However, a seller that registers electronically shall not be required to provide a written signature. (c) A taxpayer is permitted to file an application through an agent if the registration is filed with the secretary and is made in writing.

Legislative History

Amended by Act 2019, No. 910,§ 3826, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3825, eff. 7/1/2019. Acts 1941, No. 386, § 12; A.S.A. 1947, § 84-1913; Acts 1987, No. 372, § 1; 2003, No. 1273, § 5.