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26-82-114. Effect of change in city boundaries.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-82-114. Effect of change in city boundaries.
If a city in which a local sales and use tax has been imposed under this chapter changes or alters its boundaries, a tax imposed under this chapter shall be effective in the added territory or abolished in the detached territory on the first day of the first calendar month following the expiration of thirty (30) days from the date that the annexation or detachment becomes effective.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-82-114
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:26-82-114
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 71749a5b19c7536ee77e57d20a53a2dc7d8fabf18769e67e71c27cf3ae1c394a
Source location: content.xml paragraph 36686
Stored source content
26-82-114. Effect of change in city boundaries.
If a city in which a local sales and use tax has been imposed under this chapter changes or alters its boundaries, a tax imposed under this chapter shall be effective in the added territory or abolished in the detached territory on the first day of the first calendar month following the expiration of thirty (30) days from the date that the annexation or detachment becomes effective.
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