006.05.95 Ark. Code R. § 007 - Amendment to Arkansas Gross Receipts Regulation GR-43(D) and GR-43(E)
These amendments to the Arkansas Gross Receipts Regulations are necessary in order to properly implement and enforce Ark Code Ann. § 26-52-401(18) (B) and are promulgated pursuant to the authority vested in the Director of the Depart and Administration and the Commissioner of Revenue by Act 386 of 1941 and Act 401 of 1979.
Gross Receipts Regulation GR-43(D) and GR-43(E) are amended to read as follows:
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