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26-52-452. Washer-extractor used by fire department.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-452. Washer-extractor used by fire department.
The gross receipts or gross proceeds derived from the sale of a washer-extractor required under § 14-284-412 to a fire department or intergovernmental council of a county are exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-452
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:26-52-452
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 317e35544c00a5a0247a59e45339b290a42cec3a7933467f502edc4978904960
Source location: content.xml paragraph 19974
Stored source content
26-52-452. Washer-extractor used by fire department.
The gross receipts or gross proceeds derived from the sale of a washer-extractor required under § 14-284-412 to a fire department or intergovernmental council of a county are exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-284-412. Washer-extractor requirements.
(a) To be eligible for funding under this subchapter, a fire department shall have access to a washer-extractor capable of one hundred gravitational force (100 g-force) of spin installed by January 1, 2022, as certified by the county fire coordinator, except as provided under subsections (c) and (d) of this section.
(b) Funding withheld under subsection (a) of this section is not subject to redistribution under this subchapter and shall be released upon certification of installation under subsection (a) of this section.
(c)(1) A fire department may enter into a written interlocal agreement with another fire department in the state that has met the requirements of subsection (a) of this section to be in compliance with this section.
(2) The written interlocal agreement under subdivision (c)(1) of this section shall address access to the washer-extractor and require reasonable notification for the access.
(d) To meet the requirements of this section, an intergovernmental council of a county may purchase a washer-extractor to be used by all fire departments in the county and installed at a central location in the county chosen by the county fire coordinator.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-284-412
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 14-284-412. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-53-101. Title.
The title of this subchapter shall be cited as the “Arkansas Compensating Tax Act of 1949”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-101
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 26-53-101. This identifies an authority to review, not proof of applicability.