There is a newer version of the Arkansas Code
2010 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 52 - Gross Receipts Tax
Subchapter 2 - Permits
§ 26-52-204 - Permit not assignable.
26-52-204. Permit not assignable.The permit shall not be assignable and shall be valid only for the person in whose name it is issued and for business transactions at the place designated therein.
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