Arkansas Constitution
Article 10 - Agriculture, Mining and Manufacture
Section 3 - Exemption of mines and manufactures from taxation
Universal Citation: AR Const art 10 § 3
The General Assembly may, by general law, exempt from taxation for the term of seven years from the ratification of this Constitution, the capital invested in any or all kinds of mining and manufacturing business in this State, under such regulations and restrictions as may be prescribed by law.
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