Arkansas Code Annotated
Ark. Code Ann. § 26-52-601 (2020)
Legislative findings and intent
✓ Arkansas Code release r76: Acts through about 2020 (2021-2025 sessions missing)
History. Acts 1977, No. 48, § 1; A.S.A. 1947, § 84-1946n.
Case Notes
Purpose.
The stated purpose of Acts 1977, No. 48 is to protect border cities by exempting residents from state income taxes who might otherwise move to Texas; the mere fact that the revenue from the increased sales tax goes into the state treasury does not negate or supersede this purpose. Boyd v. Weiss, 333 Ark. 684, 971 S.W.2d 237 (1998).
Cited: Leathers v. Warmack, 341 Ark. 609, 19 S.W.3d 27 (2000).
Notes of Decisions
Cited in 2
cases, 1998–2000 · leading case: Boyd v. Weiss, 971 S.W.2d 237 (Ark. 1998).
Boyd v. Weiss, 971 S.W.2d 237 (Ark. 1998). “This appeal arises out of a constitutional challenge to Act 48 of 1977, now codified at Ark.Code Ann. § 26-52-601 to -606 (Repl. 1997), which was effective on January 31, 1977.”
Leathers v. Warmark, 19 S.W.3d 27 (Ark. 2000). “The Warmacks claimed that they were exempt from individual income taxes for those years under the border-city tax exemption, as provided in Ark. Code Ann. §§ 26-52-601 to -607 (Repl.”
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