Legal Opinion

Opinion No.

Arkansas Attorney General Reports

Decided November 16, 1988Published

1Opinion of the Court

The Honorable Richard L. (Dick) Barclay State Representative P.O. Box 279 Rogers, AR 72757

Dear Representative Barclay:

This is in response to your request for an opinion regarding Section 2 of Act 621 of 1987, as amended by Act 35 of the Third Extraordinary Session of 1988 [codified at A.C.A. 26-26-1408(a)(2) (Advance Code Service July, 1988)]. Your specific questions in this regard are restated as follows:

1. Does Arkansas Code Annotated 26-26-1408(a)(2) apply to existing (established) businesses wherein it states that personal property acquired by "residents" during the period from April 10…

2Cases cited6 opinions

  1. Ark. State Highway Comm. v. MabrySupreme Court of Arkansas · 1958
  2. Henderson v. RussellSupreme Court of Arkansas · 1979
  3. Mourot v. Arkansas Board of Dispensing OpticiansSupreme Court of Arkansas · 1985
  4. City of Fort Smith v. BrewerSupreme Court of Arkansas · 1973
  5. Hot Springs School District No. 6 v. WellsSupreme Court of Arkansas · 1984

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