Arkansas Code

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Subchapter 1 — General Provisions

• Section26-73-101. Savings provision.
• Section26-73-102. Definitions.
• Section26-73-103. Levy of new taxes permitted — Exceptions.
• Section26-73-104. Levy of income and other taxes.
• Section26-73-105. Collection of taxes.
• Section26-73-106. Revenue Local Tax Revolving Fund — Revenue Local Tax Operating Fund.
• Section26-73-107. Rules.
• Section26-73-108. Discrimination in use of tax funds prohibited.
• Section26-73-109. Tax information exchange agreements.
• Section26-73-110. Special local sales and use tax — Levying ordinance.
• Section26-73-111. Special local sales and use tax — Election.
• Section26-73-112. Special local sales and use tax — Additional tax — Levy collection and enforcement — Proceeds.
• Section26-73-113. Alternative local sales and use tax.
• Section26-73-114. Dedication of sales and use tax to school district or workforce development center.
• Section26-73-115. Sales and use tax reports.