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U.S. State Codes
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Arkansas
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Title 26 - Taxation
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Subtitle 5 - State Taxes
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Chapter 52 - Gross Receipts...
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Subchapter 5 - Returns and Remittance of Tax
Subchapter 5 - Returns and Remittance of Tax
§ 26-52-501. Preparation of returns -- Payment of tax.
§ 26-52-501. Preparation of returns -- Payment of tax.
§ 26-52-502. Tax return on basis of cash actually received
§ 26-52-503. Discount for early payment
§ 26-52-505. Sales of aircraft
§ 26-52-506. Taxable labor performed for retailer -- Collection of tax
§ 26-52-507. Florists transmitting orders
§ 26-52-508. Collection of tax by sellers or admissions collectors.
§ 26-52-508. Collection of tax by sellers or admissions collectors.
§ 26-52-509. Direct payment of tax by consumer or user generally -- Definition
§ 26-52-510. Direct payment of tax by consumer-user -- New and used motor vehicles, trailers, or semitrailers
§ 26-52-511. Prepaid funeral contracts
§ 26-52-512. Tax payments by retailers
§ 26-52-513. Sales of motor-driven and all-terrain vehicles
§ 26-52-514. Determining total consideration for sale of vehicle -- Alternative method
§ 26-52-515. Refund of sales tax on vehicles returned as defective
§ 26-52-516. Refunds for construction of employer-operated child care facilities
§ 26-52-517. Exemption certificates.
§ 26-52-517. Exemption certificates.
§ 26-52-518. Special events.
§ 26-52-518. Special events -- Definitions.
§ 26-52-519. Credit voucher for sales tax on motor vehicles destroyed by catastrophic events
§ 26-52-520. Communication equipment for commercial trucks
§ 26-52-521. Sourcing of sales.
§ 26-52-521. Sourcing of sales -- Definitions.
§ 26-52-522. Direct mail sourcing.
§ 26-52-522. Direct mail sourcing -- Definitions.
§ 26-52-523. Credit or rebate on local sales and use tax -- Definitions.
§ 26-52-523. Credit or rebate on local sales and use tax -- Definitions.