As used in §§ 3-7-101 — 3-7-104 and 3-7-106 — 3-7-110, unless the context otherwise requires, “person” means every corporation, association, copartnership, limited liability company, or individual.
Definition
Ark. Code Ann. § 3-7-102, under Excise Taxes.
Ark. Code Ann. § 3-7-102