Arkansas Code

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Subchapter 2 — Sales and Use Tax for Capital Improvements

• Section26-74-201. Purpose.
• Section26-74-202. Construction.
• Section26-74-203. Definitions.
• Section26-74-204. Issuance of bonds.
• Section26-74-205. Voters' approval of bonds.
• Section26-74-206. Pledge of revenues.
• Section26-74-207. Call for tax election.
• Section26-74-208. Form of ballot.
• Section26-74-209. Conduct of election and results — Challenges.
• Section26-74-210. Resubmission of question of levy or repeal.
• Section26-74-211. Notification of results.
• Section26-74-212. Applicability of tax.
• Section26-74-213. Rebates.
• Section26-74-214. Disposition of funds.
• Section26-74-215. Rules.
• Section26-74-216. Procedures and penalties for enforcement.
• Section26-74-217. Repeal upon levy of additional statewide gross receipts tax — Exception.
• Section26-74-218. Existing county sales taxes.
• Section26-74-219. Levy of use tax in counties having sales tax.
• Section26-74-220. Maximum tax limitation.
• Section26-74-221. Administration of Local Sales and Use Tax Trust Fund.
• Section26-74-222. Levy of sales tax only.
• Section26-74-223. Levy of compensating use tax.