Browse Arkansas Code titles and sections
26-53-118. Exemption for modular homes.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-53-118. Exemption for modular homes.
The storage, use, or consumption of a modular home constructed from materials on which the Arkansas gross receipts tax or state compensating tax has once been paid shall be exempt from the state compensating tax.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-118
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.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:26-53-118
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 55fce18cb77697669868e16871b66cdbf6fac80c7bd794933ad02fe71b64929c
Source location: content.xml paragraph 21618
Stored source content
26-53-118. Exemption for modular homes.
The storage, use, or consumption of a modular home constructed from materials on which the Arkansas gross receipts tax or state compensating tax has once been paid shall be exempt from the state compensating tax.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
No explicit source connection was found. This does not mean there are no relevant authorities.