Chapter
Local Taxation Generally
- Ark. Code Ann. § 26-73-101— Savings provision
- Ark. Code Ann. § 26-73-102— Definitions
- Ark. Code Ann. § 26-73-103— Levy of new taxes permitted — Exceptions
- Ark. Code Ann. § 26-73-104— Levy of income and other taxes
- Ark. Code Ann. § 26-73-105— Collection of taxes
- Ark. Code Ann. § 26-73-106— Revenue Local Tax Revolving Fund — Revenue Local Tax Operating Fund
- Ark. Code Ann. § 26-73-107— Rules
- Ark. Code Ann. § 26-73-108— Discrimination in use of tax funds prohibited
- Ark. Code Ann. § 26-73-109— Tax information exchange agreements
- Ark. Code Ann. § 26-73-110— Special local sales and use tax — Levying ordinance
- Ark. Code Ann. § 26-73-111— Special local sales and use tax — Election
- Ark. Code Ann. § 26-73-112— Special local sales and use tax — Additional tax — Levy collection and enforcement — Proceeds
- Ark. Code Ann. § 26-73-113— Alternative local sales and use tax
- Ark. Code Ann. § 26-73-114— Dedication of sales and use tax to school district or workforce development center
- Ark. Code Ann. § 26-73-115— Sales and use tax reports
- Ark. Code Ann. § 26-73-201— Unplatted lots taxed
- Ark. Code Ann. § 26-73-202— Certification of tax rate to county clerk
- Ark. Code Ann. § 26-73-203— [Repealed.]
- Ark. Code Ann. § 26-73-204— Injunction to prevent collection or payment
- Ark. Code Ann. § 26-73-205— [Repealed.]
- Ark. Code Ann. § 26-73-301— Limitation on levy of sales or use tax