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26-74-311. Notification of results.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-74-311. 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 the effective date, the county court shall notify the Secretary of the Department of Finance and Administration of the results.
(b) A rate change will become 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 beginning 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 only on the first day of a calendar quarter after a minimum of sixty (60) days' notice by the secretary to the sellers.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-74-311
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:26-74-311
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 03c312d12837ba1fb2886ab9be95715d7f5823a486b8dd0e9e31b045500de9d3
Source location: content.xml paragraph 32913
Stored source content
26-74-311. 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 the effective date, the county court shall notify the Secretary of the Department of Finance and Administration of the results.
(b) A rate change will become 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 beginning 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 only on the first day of a calendar quarter after a minimum of sixty (60) days' notice by the secretary to the sellers.
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