Banks subject to gross receipts and compensating use taxes

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  2. Arkansas Code
  3. Public Utilities and Regulated Industries
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  6. General Provisions
  7. Banks subject to gross receipts and compensating use taxes

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All banks shall be subject to the Arkansas Gross Receipts Act, § 26-52-101 et seq., and the Arkansas Compensating Tax Act, § 26-53-101 et seq.


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