History.
Acts 1981 (1st Ex. Sess.), No. 25, § 17, as added by Acts 1983, No. 726, § 8; A.S.A. 1947, § 19-4536; Acts 2001, No. 1561, § 3.
Research References
U. Ark. Little Rock L. Rev.
Survey of Legislation, 2001 Arkansas General Assembly, Tax Law, 24 U. Ark. Little Rock L. Rev. 613.
Case Notes
Cited:
WSC, Inc. v. City of Jacksonville, 302 Ark. 295, 789 S.W.2d 448 (1990).
Notes of Decisions
Cited in
4
cases, 1990–2000 · leading case:
Roberts v. Priest, 20 S.W.3d 376 (Ark. 2000).
Roberts v. Priest, 20 S.W.3d 376 (Ark. 2000).
· cites it 2× “; § 26-74-401; § 26-75-201 et seq.; § 26-75-301 (Repl.1997 & Supp.”
W. Foods, Inc. v. Weiss, 992 S.W.2d 100 (Ark. 1999).
· cites it 2× “16,496 to levy a one-half percent sales and use tax, pursuant to Ark. Code Ann. § 26-75-201 (Repl. 1992) et seq.”
WSC, Inc. v. City of Jacksonville, 789 S.W.2d 448 (Ark. 1990).
· cites it 2× “However, gross receipts are regulated under a different statutory scheme, found at Ark. Code Ann. §§ 26-75-201 through 26-75-801 (1987 & Supp.”
Annotations are extracted automatically from the opinions in the
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treatment. Dots show Syfertize treatment of the citing case itself.