Arkansas § 26-53-139 Exemption for railroad parts, cars, and equipment

Arkansas Statutes

§ 26-53-139 — Exemption for railroad parts, cars, and equipment

Arkansas § 26-53-139

Title26

This text of Arkansas § 26-53-139 (Exemption for railroad parts, cars, and 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. § 26-53-139 (2026).

Text

There is specifically exempted from any tax imposed by this subchapter including, but not limited to, §§ 26-53-106 - 26-53-108 , parts and other tangible personal property incorporated into or which ultimately become a part of railroad parts, railroad cars, and equipment brought into the State of Arkansas solely and exclusively for the purpose of being repaired, refurbished, modified, or converted within this state.

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There is specifically exempted from any tax imposed by this subchapter including, but not limited to, §§ 26-53-106 - 26-53-108 , parts and other tangible personal property incorporated into or which ultimately become a part of railroad parts, railroad cars, and equipment brought into the State of Arkansas solely and exclusively for the purpose of being repaired, refurbished, modified, or converted within this state.