- (a) This subpart is promulgated to implement and clarify Title 26, Chapter 63 of the Arkansas Code entitled Arkansas Special Excise Taxes.
- (b) All persons affected by or relying upon this subpart are advised to read it in its entirety because the meaning of the provisions of one section may depend upon the provisions contained in another section.
- (c) All persons affected by the special excise taxes are advised to also read the Arkansas Gross Receipts Act of 1941, Arkansas Code § 26-52-101 et seq., the Compensating Tax Act of 1949, Arkansas Code § 26-53-101 et seq., and the rules promulgated thereto.