§ 13-125.4. Administration of gross receipts tax collection and enforcement.
Latest version.
The commission, pursuant to the authority granted to it by A.C.A. § 26-75-603, shall
promulgate rules and regulations and prescribe forms for the proper implementation
and enforcement of the Arkansas Gross Receipts Act of 1941, A.C.A §§ 26-52-101 et
seq., and the Arkansas Tax Procedure Act, A.C.A. §§ 26-18-101 et seq., as practicably
applicable, to any gross receipt taxes levied by the city pursuant to A.C.A. § 26-75-602.
(Ord. No. 33-11, § I, 5-3-11)
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