Browse Arkansas Code titles and sections
26-74-606. Abolishment of tax.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-74-606. Abolishment of tax.
(a) Subject to the restriction on the ballot for the levy of the tax as set forth in § 26-74-604, the tax shall expire only after a majority of electors voting on the question have approved the abolishment of the tax.
(b) The termination date shall be the last day of a calendar quarter determined by using the provisions of § 26-74-605(c)-(e) as if the tax were being approved.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-74-606
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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Stable record: arkansas_code:legal_authorities:26-74-606
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 11bb8d9c651ca07a3f54987c899a93291188339aa8757330693b750cb5d1020e
Source location: content.xml paragraph 33473
Stored source content
26-74-606. Abolishment of tax.
(a) Subject to the restriction on the ballot for the levy of the tax as set forth in § 26-74-604, the tax shall expire only after a majority of electors voting on the question have approved the abolishment of the tax.
(b) The termination date shall be the last day of a calendar quarter determined by using the provisions of § 26-74-605(c)-(e) as if the tax were being approved.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-74-604. Form of ballot.
(a) The ballot for an election called under § 26-74-603(b) shall be substantially in the form and of the content determined by the quorum court of the eligible county.
(b) In addition to the question of the levy of the tax, the ballot for the election called under § 26-74-603(b) at the request of the local board may provide for the dissolution of the district pursuant to the merger of the community college into the qualified university.
(c)(1) The ballot for an election called under § 26-74-603(b) may provide for an effective date for the levy of the tax under § 26-74-605(g) for termination or reduction of the tax after a specified period and for restrictions on the power to repeal or reduce the tax if the agreement for merger is entered into in reliance on such restrictions.
(2) The period for which the tax cannot be repealed or reduced shall not exceed thirty (30) years.
(d)(1) The ballot for an election called under § 26-74-603(c) on the question of an extension of the period for the levy of the tax and the period during which the tax cannot be reduced or repealed shall state the period during which the levy of the tax is to be extended and the new period during which the tax cannot be reduced or repealed.
(2) After giving effect to the proposed extension period, the period for which the tax cannot be repealed or reduced shall not exceed thirty (30) years from the effective date of the tax.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-74-604
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. The source passage cites 26-74-604. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-74-605. Conduct of election and results — Challenges.
(a) An election called under § 26-74-603 shall be conducted in the manner provided by law for all other county elections unless otherwise specified in this subchapter.
(b)(1) Notice of the election shall be given by the county clerk by one (1) publication in a newspaper having a general circulation within the eligible county not less than ten (10) days prior to the election.
(2) No other publication or posting of a notice by any other public official shall be required.
(c) When the election results have been certified, the county judge shall immediately issue a proclamation declaring the results of the election and cause the proclamation to be published one (1) time in a newspaper having general circulation within the eligible county.
(d) Any person desiring to challenge the results of the election as published in the proclamation shall file the challenge in the circuit court of the eligible county within thirty (30) days after the date of publication of the proclamation.
(e)(1)(A) If a challenge to an election called under § 26-74-603(b) is not timely filed, there shall be levied effective on the first day of the first month of the calendar quarter after a minimum of sixty (60) days' notice by the Secretary of the Department of Finance and Administration to sellers and subsequent to the expiration of the thirty-day challenge period a countywide tax on the gross receipts from the sale at retail within the eligible county of all items that are subject to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.
(B) Furthermore, in every eligible county in which a local sales and use tax has been adopted under this subchapter, there is imposed an excise tax on the storage, use, distribution, or cons
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-74-605
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. The source passage cites 26-74-605. This identifies an authority to review, not proof of applicability.