# Ark. Code Ann. § 26-53-101: Title

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-101

## Section

- **Citation:** Ark. Code Ann. § 26-53-101
- **Heading:** Title
- **Jurisdiction:** Arkansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AR Code / Title 26 / Chapter 53 / Subchapter 1 / Section 26-53-101

## Text

The title of this subchapter shall be cited as the "Arkansas Compensating Tax Act of 1949". Acts 1949, No. 487, § 1; A.S.A. 1947, § 84-3101.

The title of this subchapter shall be cited as the "Arkansas Compensating Tax Act of 1949".

Acts 1949, No. 487, § 1; A.S.A. 1947, § 84-3101.

## Nearby sections

- [Ark. Code Ann. § 26-53-101 Title](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-101.md)
- [Ark. Code Ann. § 26-53-102 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-102.md)
- [Ark. Code Ann. § 26-53-103 Administration of subchapter](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-103.md)
- [Ark. Code Ann. § 26-53-104 Rules - Forms](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-104.md)
- [Ark. Code Ann. § 26-53-105 Sales and Use Tax Section](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-105.md)
- [Ark. Code Ann. § 26-53-106 Imposition and rate of tax generally - Presumptions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-106.md)
- [Ark. Code Ann. § 26-53-107 Additional taxes levied](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-107.md)
- [Ark. Code Ann. § 26-53-108 Imposition and rate of tax on certain personal property](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-108.md)
- [Ark. Code Ann. § 26-53-109 Tax on use, storage, or distribution of computer software - Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-109.md)
- [Ark. Code Ann. § 26-53-110 Financial institutions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-110.md)
- [Ark. Code Ann. § 26-53-111 Deduction for bad debts](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-111.md)
- [Ark. Code Ann. § 26-53-112 Exemptions generally](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-112.md)
- [Ark. Code Ann. § 26-53-113 Exemption for unprocessed crude oil](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-113.md)
- [Ark. Code Ann. § 26-53-114 Exemption for certain machinery and equipment - Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-114.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C53_S1_S26-53-101. Check the current official text before relying on it. Not legal advice.