Arkansas Statutes

§ 26-57-901 — Title

Arkansas § 26-57-901

This text of Arkansas § 26-57-901 (Title) 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. § 26-57-901 (2026).

Text

This subchapter shall be known and may be cited as the "Arkansas Soft Drink Tax Act" and is hereby declared to levy a state tax as defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq.

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Related

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2013 Ark. 202 (Supreme Court of Arkansas, 2013)
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Ward v. Priest
86 S.W.3d 884 (Supreme Court of Arkansas, 2002)
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Opinion No.
(Arkansas Attorney General Reports, 1997)

Legislative History

Acts 1992 (2nd Ex. Sess.), No. 7, § 1.

Nearby Sections

15
§ 26-1-101
Definitions
§ 26-17-202
Attorneys
§ 26-17-203
Field auditors
§ 26-17-204
Bond
§ 26-17-303
Petroleum products
§ 26-17-401
Penalty
§ 26-17-404
Violations
§ 26-17-501
Penalty
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Bluebook (online)
Arkansas § 26-57-901, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-57-901.