Legal Opinion
Opinion No.
Arkansas Attorney General Reports
Decided September 20, 1989Published
1Opinion of the Court
The Honorable Jonathan S. Fitch State Senator Route 1 Hindsville, Arkansas 72738
Dear Senator Fitch:
This is in response to your request for an opinion on whether a restaurant which collected the gross receipts tax authorized under A.C.A. 26-75-601 et seq. could now be due a refund of the tax in light of the Arkansas Supreme Court's recent decision in CITY OF HOT SPRINGS v. THE VAPORS THEATRE RESTAURANT, 298 Ark. 444,769 S.W.2d 1 (1989).
For the reasons that follow, it is my opinion that a refund is not due in this instance.
The tax to which you refer is authorized in A.C.A. 26-75-602. The…
2Cases cited8 opinions
- City of Little Rock v. CashSupreme Court of Arkansas · 1982
- Thompson v. Continental Southern Lines, Inc.Supreme Court of Arkansas · 1953
- Chapman & Dewey Land Co. v. Board of Directors of St. Francis Levee DistrictSupreme Court of Arkansas · 1926
- City of Hot Springs v. Vapors Theatre Restaurant, Inc.Supreme Court of Arkansas · 1989
- Ragland v. K-Mart Corp.Supreme Court of Arkansas · 1981
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