Arkansas Statutes
§ 26-75-321 — Rebate
Arkansas § 26-75-321
JurisdictionArkansas
Title26
This text of Arkansas § 26-75-321 (Rebate) 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. § 26-75-321 (2026).
Text
A city shall provide in its ordinance authorized by this subchapter for a rebate from the city for taxes collected under this subchapter in excess of the tax on the first two thousand five hundred dollars ($2,500) of gross receipts, gross proceeds, or sales price on the sale of a:
(1)Motor vehicle;
(2)Aircraft;
(3)Watercraft;
(4)Modular home;
(5)Manufactured home; or (6) Mobile home.
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Legislative History
Acts 2003, No. 1273, § 64.
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 revenuesCite This Page — Counsel Stack
Bluebook (online)
Arkansas § 26-75-321, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-75-321.