Title

This subchapter shall be known and may be cited as the "Arkansas Soft Drink Tax Act" and is hereby declared to levy a state tax as defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq. Acts 1992 (2nd Ex. Sess.), No. 7, § 1. This subchapter shall be known and may be cited as the "Arkansas Soft Drink Tax Act" and is hereby declared to levy a state tax as defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq. Acts 1992 (2nd Ex. Sess.), No. 7, § 1.