2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 5 - Travel Bureaus or Services
§ 26-57-503 - Notice of engaging in business.
(a) Any person, firm, partnership, limited liability company, or corporation in this state who shall enter into or conduct such a business as is described in ยง 26-57-502 immediately upon engaging in or commencing the business shall notify the Director of the Department of Finance and Administration by letter of that fact, setting forth the date of commencement and stating his or her intention to abide by all the provisions of this subchapter.
(b) The notice shall be filed by the director in such manner as will enable the director to properly inspect and record the latter compliance of the person with the provisions of this subchapter.
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