Ark. Code Ann. § 3-5-1506

This is the official text of Ark. Code Ann. § 3-5-1506, part of Arkansas’s Code Ann — part of the compiled statutory law of Arkansas, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.

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Permit duration, fees, and gross receipts

Official statutory text

(a) The temporary wine charitable auction permit shall be issued for a period of not more than five (5) days. (b) The fee for the permit shall be fifty dollars ($50.00). (c) The gross receipts from the sale of wine at a charitable auction under this section shall not be subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., nor shall the taxes imposed under title 3 of the Arkansas Code be applicable. Acts 2005, No. 1157, § 1.

(a) The temporary wine charitable auction permit shall be issued for a period of not more than five (5) days.

(b) The fee for the permit shall be fifty dollars ($50.00).

(c) The gross receipts from the sale of wine at a charitable auction under this section shall not be subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., nor shall the taxes imposed under title 3 of the Arkansas Code be applicable.

Acts 2005, No. 1157, § 1.

Status: in_force

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.