Browse Arkansas Code titles and sections
26-81-103. Sales and use tax.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-81-103. Sales and use tax.
Any county in the State of Arkansas may levy a sales and use tax, as described and set forth herein, for the purpose of providing funds for the acquisition, construction, and equipping of properties, real, personal or mixed, tangible or intangible, to constitute all or a part of any airport or riverport owned and operated by such county, and by one (1) or more other counties jointly or by a metropolitan port authority, pursuant to the Metropolitan Port Authority Act of 1961, § 14-185-101 et seq., a regional airport commission, as set forth in the Regional Airport Act, § 14-362-101 et seq., or other instrumentality of such counties and for the other purposes set forth herein (the “project”).
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-81-103
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:26-81-103
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 0e7f8c4677c8e2d2728e636c7e5cccfb55fdee717149669877db0365b5d850d0
Source location: content.xml paragraph 36283
Stored source content
26-81-103. Sales and use tax.
Any county in the State of Arkansas may levy a sales and use tax, as described and set forth herein, for the purpose of providing funds for the acquisition, construction, and equipping of properties, real, personal or mixed, tangible or intangible, to constitute all or a part of any airport or riverport owned and operated by such county, and by one (1) or more other counties jointly or by a metropolitan port authority, pursuant to the Metropolitan Port Authority Act of 1961, § 14-185-101 et seq., a regional airport commission, as set forth in the Regional Airport Act, § 14-362-101 et seq., or other instrumentality of such counties and for the other purposes set forth herein (the “project”).
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Arkansas Code — all titles (historical 2020) · legal_authorities
14-185-101. Title.
This chapter shall be referred to and may be cited as the “Metropolitan Port Authority Act of 1961.”
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-185-101
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 14-185-101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-362-101. Title.
This chapter may be cited as the “Regional Airport Act.”
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-362-101
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 14-362-101. This identifies an authority to review, not proof of applicability.