Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 53 - Compensating Or Use Taxes > Subchapter 1 - Arkansas Compensating Tax Act of 1949 > § 26-53-101

§ 26-53-101

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Consumer Liability for Use Taxes on Out-of-State Purchases

26-53-101. Title.

The title of this subchapter shall be cited as the "Arkansas Compensating Tax Act of 1949".