Arkansas § 26-52-520 Communication equipment for commercial trucks - Definition

Arkansas Statutes

§ 26-52-520 — Communication equipment for commercial trucks - Definition

Arkansas § 26-52-520

Title26

This text of Arkansas § 26-52-520 (Communication equipment for commercial trucks - Definition) 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. § 26-52-520 (2026).

Text

(a)As used in this section, "such property" means communication equipment or other property installed on commercial trucks or used by the owner to track the location of the truck and to send, receive, or process information to or from the truck.

(b)It is the intent of the General Assembly that the State of Arkansas should not pursue collection of any claim now pending or the execution of any court order with respect to any such claim for the collection of sales or compensating use taxes upon such property.

(c)No taxpayer shall have a claim against the State of Arkansas for any sales of compensating use tax previously paid to the State of Arkansas with respect to such property, except for taxes paid under protest on or after July 1, 1996.

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(a) As used in this section, "such property" means communication equipment or other property installed on commercial trucks or used by the owner to track the location of the truck and to send, receive, or process information to or from the truck. (b) It is the intent of the General Assembly that the State of Arkansas should not pursue collection of any claim now pending or the execution of any court order with respect to any such claim for the collection of sales or compensating use taxes upon such property. (c) No taxpayer shall have a claim against the State of Arkansas for any sales of compensating use tax previously paid to the State of Arkansas with respect to such property, except for taxes paid under protest on or after July 1, 1996.