Arkansas Statutes

§ 26-52-442 — Thermal imaging equipment

Arkansas § 26-52-442

This text of Arkansas § 26-52-442 (Thermal imaging equipment) 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. § 26-52-442 (2026).

Text

The gross receipts or gross proceeds derived from the sale of thermal imaging equipment purchased by a county government for use by law enforcement aircraft are exempt from the:

(1)Gross receipts tax levied by this chapter; and (2) Compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.

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Legislative History

Acts 2009, No. 767, § 1.

Nearby Sections

15
§ 26-1-101
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§ 26-17-202
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§ 26-17-203
Field auditors
§ 26-17-204
Bond
§ 26-17-303
Petroleum products
§ 26-17-401
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§ 26-17-404
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§ 26-17-501
Penalty
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Bluebook (online)
Arkansas § 26-52-442, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-52-442.