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26-52-108. Changes in law — Notice to permit holders.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-108. Changes in law — Notice to permit holders.
The Secretary of the Department of Finance and Administration shall give each gross receipts tax permit holder under § 26-52-201 written notice of any new state sales and use tax law or any change in the present state sales and use tax law within thirty (30) days after the adjournment of the General Assembly.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-108
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:26-52-108
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: caf0954303115ec0e12a09a35569a4467e5d567b0676119b021698daa4dfa38b
Source location: content.xml paragraph 17767
Stored source content
26-52-108. Changes in law — Notice to permit holders.
The Secretary of the Department of Finance and Administration shall give each gross receipts tax permit holder under § 26-52-201 written notice of any new state sales and use tax law or any change in the present state sales and use tax law within thirty (30) days after the adjournment of the General Assembly.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-201. Permit required.
(a) It shall be unlawful for any taxpayer to transact business within this state prior to issuance and receipt of an Arkansas gross receipts tax permit from the Secretary of the Department of Finance and Administration.
(b) A separate permit for each business location must be obtained from the secretary.
(c) This permit shall be in addition to all other permits required by this Code.
(d) Any taxpayer who engages in business without a permit, or after a permit has been suspended, shall be subject to the provisions and sanctions set forth in the Arkansas Tax Procedure Act, § 26-18-101 et seq.
(e) The secretary is authorized to establish types and classifications of Arkansas gross receipts tax permits, including without limitation special permits for taxpayers whose principal line of business does not include the retail selling of tangible personal property, specified digital products, or a digital code or the performing of taxable services.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-201
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-52-201. This identifies an authority to review, not proof of applicability.