Arkansas Code Annotated

Ark. Code Ann. § 26-52-104 (2026)

Tax additional to other taxes

✓ current as of May 2026

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The tax imposed by this chapter shall be in addition to any or all taxes except as otherwise provided in this chapter.

History. Acts 1941, No. 386, § 8; A.S.A. 1947, § 84-1909.

Case Notes

Cited: Pledger v. Halvorson, 324 Ark. 302, 921 S.W.2d 576 (1996).

Notes of Decisions

Cited in 1 case, 1996–1996 · leading case: Pledger v. Halvorson, 921 S.W.2d 576 (Ark. 1996).

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Pledger v. Halvorson, 921 S.W.2d 576 (Ark. 1996). · cites it 4× “" Ark.Code Ann. § 26-52-104 (Repl.1992) (emphasis added).”

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