Browse Arkansas Code titles and sections
19-5-934. Local Sales and Use Tax Trust Fund.
Arkansas Code — all titles (historical 2020) · legal_authorities
19-5-934. Local Sales and Use Tax Trust Fund.
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a trust fund to be known as the “Local Sales and Use Tax Trust Fund”.
(b) The fund shall be used for the refund of taxes as may be authorized by law.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 19-5-934
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.
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Record provenance
Stable record: arkansas_code:legal_authorities:19-5-934
Source file: gov.ar.code.title.19.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 5e5f07c760e226b160a9d8266fc42707d94456002e4768cc706c519f1b940f63
Source location: content.xml paragraph 6748
Stored source content
19-5-934. Local Sales and Use Tax Trust Fund.
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a trust fund to be known as the “Local Sales and Use Tax Trust Fund”.
(b) The fund shall be used for the refund of taxes as may be authorized by law.
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