§ 26-52-202 - Application for permit. - Arkansas Statutes

26-52-202. Application for permit.

(a) Every taxpayer shall file with the Director of the Department of Finance and Administration an application for a gross receipts tax permit to conduct the taxpayer's business, setting forth such information as the director may require.

(b) (1) The application shall be signed by the owner of the business as a natural person or in the case of a corporation by a legally constituted officer of the corporation.

(2) However, a seller that registers electronically shall not be required to provide a written signature.

(c) A taxpayer is permitted to file an application through an agent if the registration is filed with the director and is made in writing.