Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 52 - Gross Receipts Tax > Subchapter 1 - General Provisions > § 26-52-101 - Title.

§ 26-52-101 - Title.

26-52-101. Title.

This chapter shall be known and cited as the "Arkansas Gross Receipts Act of 1941".