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Arkansas Code of 1987 (2023)
Title 26 - TAXATION (§§ 26-1-101 — 26-82-119)
Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108)
Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605)
Subchapter 4 - COIN-OPERATED AMUSEMENTS (§§ 26-57-401 — 26-57-421)
- Section 26-57-401 - Purposes
- Section 26-57-402 - Definitions
- Section 26-57-403 - Automatic money payoff mechanisms not legalized
- Section 26-57-404 - Privilege tax on amusement devices
- Section 26-57-405 - License tag for machines
- Section 26-57-406 - Unlicensed games a public nuisance - Seizure and sale - Redemption
- Section 26-57-407 - Disposition of revenue collected
- Section 26-57-408 - Privilege of owning, operating or leasing - Privilege fee imposed
- Section 26-57-409 - Annual license fee - Renewals
- Section 26-57-410 - Licenses - Eligibility
- Section 26-57-411 - Licenses - Surety bond required
- Section 26-57-412 - Licenses - Issuance
- Section 26-57-413 - Licenses - Revocation or suspension
- Section 26-57-414 - Owning, operating, or leasing without license a public nuisance - Seizure and sale of devices - Redemption - Subsequent license fee credit
- Section 26-57-415 - Notification of purchase or lease of device
- Section 26-57-416 - Lessor's records - Sales taxes
- Section 26-57-417 - Decal or card with licensee's number
- Section 26-57-418 - Sale of coin-operated amusement devices declared privilege - Fee imposed on salespersons
- Section 26-57-419 - Licenses to sell
- Section 26-57-420 - Notice to purchaser of tax consequences of sale required
- Section 26-57-421 - Selling in violation of subchapter a misdemeanor - Penalty
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