Arkansas StatutesSubchapter 5 - Gross Receipts Tax Generally§ 26-75-501 - Tax additional.§ 26-75-502 - Authority to levy.§ 26-75-503 - Election requirements.§ 26-75-504 - Certification of tax.§ 26-75-505 - Collection of tax.§ 26-75-506 - Disposition of revenues.§ 26-75-507 - Repeal of tax.§ 26-75-508 - Levy of use tax.