Arkansas § 15-60-106 - License tax.
Full text of Arkansas Arkansas Code of 1987 Annotated § 15-60-106 — License tax., with citation guidance and answers to common questions.
§ 15-60-106. License tax.
Every person, group of persons, association, partnership, copartnership, firm, joint-stock company, corporation, or trust engaged in the business of milling, sampling, concentrating, reducing, refining, purchasing, or receiving for sale ores, concentrates, or amalgams bearing quicksilver or mercury shall pay a license tax of twenty-five dollars ($25.00) a year to each county in which he, she, or it engages in business. Every person, group of persons, association, partnership, copartnership, firm, joint-stock company, corporation, or trust engaged in the business of purchasing for resale distilled or refined quicksilver or mercury shall pay a license tax of twenty-five dollars ($25.00) a year to each county in which he, she, or it engages in business. The license tax provided for in this chapter is for the privilege of engaging in the businesses set out in the provisions of this chapter and entitles the licensee to a permit to carry on the business or occupation.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 15-60-106
What does Arkansas Code of 1987 Annotated § 15-60-106 cover?
Section 15-60-106 ("License tax.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arkansas § 15-60-106?
A common citation format is "Arkansas Code of 1987 Annotated § 15-60-106" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arkansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.
How does Arkansas § 15-60-106 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.