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2019 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 4 - Coin-Operated Amusements
§ 26-57-412. Licenses - Issuance
Universal Citation:
AR Code § 26-57-412 (2019)
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on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
(a) Licenses for the privilege of owning, operating, or leasing coin-operated amusement devices shall be issued by the Secretary of the Department of Finance and Administration.
(b) Applications for the licenses shall be on a form prescribed by the secretary.
(c) At the time of the issuance of the licenses, each licensee shall be assigned a number.
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