Arkansas Code

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Subchapter 6 — Sales and Use Tax for Capital Improvements of a Community College

• Section26-74-601. Definitions.
• Section26-74-602. Dissolution of district.
• Section26-74-603. Call for tax election.
• Section26-74-604. Form of ballot.
• Section26-74-605. Conduct of election and results — Challenges.
• Section26-74-606. Abolishment of tax.
• Section26-74-607. Notification of results.
• Section26-74-608. Applicability of tax.
• Section26-74-609. Disposition of funds.
• Section26-74-610. Rules.
• Section26-74-611. Procedures and penalties for enforcement.
• Section26-74-612. Maximum tax limitation.
• Section26-74-613. Administration of Local Sales and Use Tax Trust Fund.
• Section26-74-614. Limit on combined total sales and use tax levy.
• Section26-74-615. Supplemental nature of the subchapter.