There Is a Newer Version
of
this Subchapter
2018 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 4 - Coin-Operated Amusements
- § 26-57-401. Purposes
- § 26-57-402. Definitions
- § 26-57-403. Automatic money payoff mechanisms not legalized
- § 26-57-404. Privilege tax on amusement devices
- § 26-57-405. License tag for machines
- § 26-57-406. Unlicensed games a public nuisance -- Seizure and sale -- Redemption
- § 26-57-407. Disposition of revenue collected
- § 26-57-408. Privilege of Owning, Operating or Leasing -- Privilege fee imposed
- § 26-57-409. Annual license fee -- Renewals
- § 26-57-410. Licenses -- Eligibility
- § 26-57-411. Licenses -- Surety bond required
- § 26-57-412. Licenses -- Issuance
- § 26-57-413. Licenses -- Revocation or suspension
- § 26-57-414. Owning, operating, or leasing without license a public nuisance -- Seizure and sale of devices -- Redemption -- Subsequent license fee credit
- § 26-57-415. Notification of purchase or lease of device
- § 26-57-416. Lessor's records -- Sales taxes
- § 26-57-417. Decal or card with licensee's number
- § 26-57-418. Sale of coin-operated amusement devices declared privilege -- Fee imposed on salespersons
- § 26-57-419. Licenses to sell
- § 26-57-420. Notice to purchaser of tax consequences of sale required
- § 26-57-421. Selling in violation of subchapter a misdemeanor -- Penalty
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