Arkansas Code

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Subchapter 4 — Sales and Use Tax for Counties Without Existing Tax

• Section26-74-401. Definition.
• Section26-74-402. Call for tax election.
• Section26-74-403. Form of ballot.
• Section26-74-404. Conduct of election and results — Challenges.
• Section26-74-405. Resubmission of question of levy.
• Section26-74-406. Notification of results.
• Section26-74-407. Applicability of tax.
• Section26-74-408. Rebates.
• Section26-74-409. Disposition of funds.
• Section26-74-410. Rules.
• Section26-74-411. Procedures and penalties for enforcement.
• Section26-74-412. Maximum tax limitation.
• Section26-74-413. Administration of Local Sales and Use Tax Trust Fund.
• Section26-74-414. Limit on combined total sales and use tax levy.