Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 52 - Gross Receipts Tax > Subchapter 2 - Permits > § 26-52-206 - Expiration.

§ 26-52-206 - Expiration.

26-52-206. Expiration.

All permits issued under the provisions of this chapter shall expire at the time of cessation of business at the place or location of the business within this state.