Browse Arkansas Code titles and sections
14-164-331. Capital improvement bonds — Local sales and use tax — Alteration of municipal boundaries.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-164-331. Capital improvement bonds — Local sales and use tax — Alteration of municipal boundaries.
If a municipality in which a local sales and use tax has been imposed in the manner provided for in this subchapter changes or alters its boundaries, any tax imposed under this subchapter shall be effective in the added territory or abolished in the detached territory on the first day of the first calendar month following the expiration of thirty (30) days from the date that the annexation or detachment becomes effective.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-164-331
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:14-164-331
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 72c0d3589dfe67e8e17bab5dc27d5dbd51dcb3bb3230eff452ebf1375e083ab6
Source location: content.xml paragraph 37596
Stored source content
14-164-331. Capital improvement bonds — Local sales and use tax — Alteration of municipal boundaries.
If a municipality in which a local sales and use tax has been imposed in the manner provided for in this subchapter changes or alters its boundaries, any tax imposed under this subchapter shall be effective in the added territory or abolished in the detached territory on the first day of the first calendar month following the expiration of thirty (30) days from the date that the annexation or detachment becomes effective.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
No explicit source connection was found. This does not mean there are no relevant authorities.