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26-52-202. Application for permit.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-202. Application for permit.
(a) Every taxpayer shall file with the Secretary of the Department of Finance and Administration an application for a gross receipts tax permit to conduct the taxpayer's business, setting forth such information as the secretary may require.
(b)(1) The application shall be signed by the owner of the business as a natural person or in the case of a corporation by a legally constituted officer of the corporation.
(2) However, a seller that registers electronically shall not be required to provide a written signature.
(c) A taxpayer is permitted to file an application through an agent if the registration is filed with the secretary and is made in writing.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-202
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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Record provenance
Stable record: arkansas_code:legal_authorities:26-52-202
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 97b04f5c1fda836c9cce4cb744357075682e21054adb64b85d9afb916fa284ad
Source location: content.xml paragraph 17863
Stored source content
26-52-202. Application for permit.
(a) Every taxpayer shall file with the Secretary of the Department of Finance and Administration an application for a gross receipts tax permit to conduct the taxpayer's business, setting forth such information as the secretary may require.
(b)(1) The application shall be signed by the owner of the business as a natural person or in the case of a corporation by a legally constituted officer of the corporation.
(2) However, a seller that registers electronically shall not be required to provide a written signature.
(c) A taxpayer is permitted to file an application through an agent if the registration is filed with the secretary and is made in writing.
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