Statutes > Arkansas Statutes > Title 23 - Public Utilities and Regulated Industries > Subtitle 2 - Financial Institutions And Securities > Chapter 48 - Organization and Operation > Subchapter 1 - General Provisions > § 23-48-101 - Banks subject to gross receipts and compensating use taxes.

§ 23-48-101 - Banks subject to gross receipts and compensating use taxes.

23-48-101. Banks subject to gross receipts and compensating use taxes.

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.