Statutes > Arkansas Statutes > Title 23 - Public Utilities and Regulated Industries > Subtitle 1 - Public Utilities And Carriers > Chapter 18 - Light, Heat, And Power Utilities > Subchapter 3 - Electric Cooperative Corporation Act > § 23-18-328 - Taxation.

§ 23-18-328 - Taxation.

23-18-328. Taxation.

Electric cooperative corporations organized and formed pursuant to this subchapter shall be subject to the provisions of the Arkansas Gross Receipts Act of 1941 and the Arkansas Compensating Tax Act of 1949.