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Ark. Code Ann. § 19-5-934

Local Sales and Use Tax Trust Fund

Known as the Revenue Stabilization Law

The act spans §§ 19–19 (376 sections).

Acts 1980 (1st Ex

(1) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a trust fund to be known as the “Local Sales and Use Tax Trust Fund”.

(2) The fund shall be used for the refund of taxes as may be authorized by law.

Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.