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3-5-1506. Permit duration, fees, and gross receipts.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-5-1506. Permit duration, fees, and gross receipts.
(a) The temporary wine charitable auction permit shall be issued for a period of not more than five (5) days.
(b) The fee for the permit shall be fifty dollars ($50.00).
(c) The gross receipts from the sale of wine at a charitable auction under this section shall not be subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., nor shall the taxes imposed under title 3 of the Arkansas Code be applicable.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-5-1506
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:3-5-1506
Source file: gov.ar.code.title.03.odt
Pages: Not recorded – Not recorded
Passage SHA-256: afb88ef24e7a5a4b14af8bee859e03bef488de10b41a9f1f4c895fd2f1a072b7
Source location: content.xml paragraph 4923
Stored source content
3-5-1506. Permit duration, fees, and gross receipts.
(a) The temporary wine charitable auction permit shall be issued for a period of not more than five (5) days.
(b) The fee for the permit shall be fifty dollars ($50.00).
(c) The gross receipts from the sale of wine at a charitable auction under this section shall not be subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., nor shall the taxes imposed under title 3 of the Arkansas Code be applicable.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-101. Title.
This chapter shall be known and cited as the “Arkansas Gross Receipts Act of 1941”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-101
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 26-52-101. This identifies an authority to review, not proof of applicability.