Arkansas Code

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Subchapter 3 — Sales Tax for Capital Improvements

• Section26-75-301. Purpose.
• Section26-75-302. Construction.
• Section26-75-303. Definitions.
• Section26-75-304. Issuance of bonds.
• Section26-75-305. Voters' approval of bonds.
• Section26-75-306. Pledge of revenues.
• Section26-75-307. Levying of tax.
• Section26-75-308. Special election to approve.
• Section26-75-309. Effective date of ordinance.
• Section26-75-310. Abolishment of tax.
• Section26-75-311. Notification required.
• Section26-75-312. Collection of tax.
• Section26-75-313. Disposition of funds.
• Section26-75-314. Rules.
• Section26-75-315. Existing taxing powers not limited.
• Section26-75-316. Excise tax on storage, use, or other consumption.
• Section26-75-317. Existing city sales taxes.
• Section26-75-318. Administration of Local Sales and Use Tax Trust Fund.
• Section26-75-319. Maximum tax limitation.
• Section26-75-320. Procedures and penalties for enforcement.
• Section26-75-321. Rebate.