Browse Arkansas Code titles and sections
26-57-1504. Levy of tax.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1504. Levy of tax.
A cultivation facility, dispensary, or other marijuana business shall collect and remit a special privilege tax of four percent (4%) from the gross receipts or gross proceeds derived from each sale of usable marijuana on forms and in a manner specified by the Secretary of the Department of Finance and Administration.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1504
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:26-57-1504
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 47b6e19cf774a169f0500df0ba21a4d8f79be72a7beb25c53d7bee5498c3475b
Source location: content.xml paragraph 29254
Stored source content
26-57-1504. Levy of tax.
A cultivation facility, dispensary, or other marijuana business shall collect and remit a special privilege tax of four percent (4%) from the gross receipts or gross proceeds derived from each sale of usable marijuana on forms and in a manner specified by the Secretary of the Department of Finance and Administration.
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