Browse Arkansas Code titles and sections
26-74-211. Notification of results.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-74-211. Notification of results.
(a) Within ten (10) days after the certification of the votes of any election resulting in the adoption or abolition of a tax levied pursuant to this subchapter and ninety (90) days before its effective date, the county court shall notify the Secretary of the Department of Finance and Administration of the results.
(b) A rate change will be effective only on the first day of a calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers.
(c) A rate change on a purchase from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog will be applicable on the first day of a calendar quarter after a minimum of one hundred twenty (120) days' notice by the secretary to the sellers.
(d) For sales and use tax purposes only, a local boundary change will become effective on the first day of a calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-74-211
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:26-74-211
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: efffe069959084bd934f04997ba550bb95362ac607a68820b30679a20965a91e
Source location: content.xml paragraph 32426
Stored source content
26-74-211. Notification of results.
(a) Within ten (10) days after the certification of the votes of any election resulting in the adoption or abolition of a tax levied pursuant to this subchapter and ninety (90) days before its effective date, the county court shall notify the Secretary of the Department of Finance and Administration of the results.
(b) A rate change will be effective only on the first day of a calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers.
(c) A rate change on a purchase from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog will be applicable on the first day of a calendar quarter after a minimum of one hundred twenty (120) days' notice by the secretary to the sellers.
(d) For sales and use tax purposes only, a local boundary change will become effective on the first day of a calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers.
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.