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.
Ark. Code Ann. § 26-82-114
Effect of change in city boundaries
Known as the Local Sales and Use Tax Economic Development Project Funding Act
The act spans §§ 26-82-101–26-82-119 (19 sections).
Acts 2011, No. 828, § 1.
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.