Arkansas Statutes
§ 26-57-415 — Notification of purchase or lease of device
Arkansas·Title 26
(a)All licensees under this subchapter within ten (10) days of the date of purchase or lease of any amusement device upon which an annual privilege tax is levied by the state shall furnish the Secretary of the Department of Finance and Administration with a copy of the invoice or lease agreement, showing the description and serial number of the amusement device and evidence that the Arkansas sales tax has been paid.
(b)In the event that the amusement device was purchased or leased from outside the state, the invoice or lease agreement shall be accompanied by the appropriate form and a check or money order for the state compensating tax.
Free access — add to your briefcase to read the full text and ask questions with AI
Arkansas § 26-57-415 (Notification of purchase or lease of device) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Act 2019, No. 910,§ 4177, eff. 7/1/2019. Acts 1977, No. 553, § 6; A.S.A. 1947, § 84-2638.
Nearby Sections
15
§ 26-1-101
Definitions§ 26-17-201
Authority to employ§ 26-17-202
Attorneys§ 26-17-203
Field auditors§ 26-17-204
Bond§ 26-17-301
Performance required§ 26-17-302
Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
Authority to enter agreements§ 26-17-403
Powers and duties - Definition§ 26-17-404
Violations§ 26-17-501
Penalty§ 26-17-502
Duty to remit revenues