Skip to main content
CourtGPT logoCourtGPT
Directory
Law
For Attorneys
Blog
AppointmentsSign InSign Up
Section 26-20-108 - Limited binding and beneficial effect — Arkansas Law | CourtGPT
  1. Home/
  2. Laws/
  3. Arkansas/
  4. Title 26 - Taxation (§§ 26-1-101 — 26-82-119)/
  5. Subtitle 2 - Administration of State Taxes/
  6. Chapter 20 - Uniform Sales and Use Tax Administration Act/
  7. Section 26-20-108 - Limited binding and beneficial effect
Arkansas Legal Code

Section 26-20-108 - Limited binding and beneficial effect

Ask AI about this
(a)(1) The agreement authorized by this chapter binds and inures only to the benefit of this state and the other member states.(2) No person, other than a member state, is an intended beneficiary of the agreement.(3) Any benefit to a person other than a state is established by the law of this state and the other member states and not by the terms of the agreement.(b)(1) Consistent with subsection (a) of this section, no person shall have any cause of action or defense under the agreement or by virtue of this state's approval of the agreement.(2) No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the agreement.(c) No law of this state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.Acts 2001, No. 1279, § 8.