{"data":{"id":"us-ar/ark.-code-ann.-26-52-108","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-52-108","heading":"Changes in law - Notice to permit holders","body":"The Secretary of the Department of Finance and Administration shall give each gross receipts tax permit holder under § 26-52-201 written notice of any new state sales and use tax law or any change in the present state sales and use tax law within thirty (30) days after the adjournment of the General Assembly.","path":["AR Code","Title 26","Chapter 52","Subchapter 1"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"f081ede8b84544f1206601f336e78b42fbbe6e54d799868cf6a74bdd296b8cc8","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-52-107","next":"us-ar/ark.-code-ann.-26-52-110"},"notice":"GroundRules: Original legal text. Not legal advice."}