Arkansas Code

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Subchapter 3 — Sales Tax for Capital Improvements

• Section26-74-301. Purpose.
• Section26-74-302. Construction.
• Section26-74-303. Definitions.
• Section26-74-304. Issuance of bonds.
• Section26-74-305. Voter approval of bonds.
• Section26-74-306. Pledge of revenues.
• Section26-74-307. Call for tax election.
• Section26-74-308. Form of ballot.
• Section26-74-309. Conduct of election and results — Challenges.
• Section26-74-310. Abolition of tax.
• Section26-74-311. Notification of results.
• Section26-74-312. Administration, collection, etc., of tax.
• Section26-74-313. Disposition of funds.
• Section26-74-314. Rules.
• Section26-74-315. Existing county sales taxes.
• Section26-74-316. Levy of use tax in counties having sales tax.
• Section26-74-317. Administration of Local Sales and Use Tax Trust Fund.
• Section26-74-318. Levy of sales tax only.
• Section26-74-319. Levy of compensating use tax.
• Section26-74-320. Maximum tax limitation.
• Section26-74-321. Procedures and penalties for enforcement.