27.0241 Proration of fee-Refunds.

Cite as [A.S.C.A. § 27.0241]

When a business is first started, the fee must be prorated according to the length of time during which the business will have been in operation at the end of the calendar year, but not for a shorter period than 3 months. A discontinued business is not eligible for a refund.

History: 1963, PL 8-1; amd 1981, PL 17-24 § 3.