Ark. Code Ann. § 26-75-503 (2020)
Election requirements
History. Acts 1968 (1st Ex Sess.) No. 4, § 2; A.S.A. 1947, § 19-4509; Acts 2003, No. 1273, § 70; 2019, No. 910, § 4457.
Amendments. The 2003 amendment redesignated former (d) as (d)(1) and (d)(2); substituted “calendar quarter after a minimum of sixty (60) days' notice by the director to sellers.” for “month occurring at least thirty (30) days after the operative date” in present (d)(2); and added (d)(3).
The 2019 amendment substituted “Secretary” for “Director” in (d)(2) and “secretary” for “director” in (d)(3).
Research References
U. Ark. Little Rock L. Rev.
Survey of Legislation, 2003 Arkansas General Assembly, Taxation, Sales and Use Tax, 26 U. Ark. Little Rock L. Rev. 498.