SB435 - AN ACT TO AMEND ARKANSAS CODE 26-52-301 AND 26-53-106 (a) TO INCREASE THE EXCISE TAX UNDER THE ARKANSAS GROSS RECEIPTS ACT AND THE ARKANSAS COMPENSATING TAX ACT TO FIVE PERCENTUM; TO REPEAL ARKANSAS CODE 26-52-302 AND 26-53-107 PROVIDING FOR A SEPARATE O