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ARKANSAS STATUTES AND CODES

§ 26-63-203 - Exemptions generally.

26-63-203. Exemptions generally.

With the exception of the tourism tax levied in 26-63-401 et seq., a tax levied by this chapter is exempted from taxation in the same manner as the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, 26-52-101 et seq.

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