Chapter

County Sales and Use Taxes

Ark. Code Ann. § 26-74-101— [Reserved.]
Ark. Code Ann. § 26-74-102— Natural gas used to make glass
Ark. Code Ann. § 26-74-103— Fort Smith Clearinghouse
Ark. Code Ann. § 26-74-201— Purpose
Ark. Code Ann. § 26-74-202— Construction
Ark. Code Ann. § 26-74-203— Definitions
Ark. Code Ann. § 26-74-204— Issuance of bonds
Ark. Code Ann. § 26-74-205— Voters' approval of bonds
Ark. Code Ann. § 26-74-206— Pledge of revenues
Ark. Code Ann. § 26-74-207— Call for tax election
Ark. Code Ann. § 26-74-208— Form of ballot
Ark. Code Ann. § 26-74-209— Conduct of election and results — Challenges
Ark. Code Ann. § 26-74-210— Resubmission of question of levy or repeal
Ark. Code Ann. § 26-74-211— Notification of results
Ark. Code Ann. § 26-74-212— Applicability of tax
Ark. Code Ann. § 26-74-213— Rebates
Ark. Code Ann. § 26-74-214— Disposition of funds
Ark. Code Ann. § 26-74-215— Rules
Ark. Code Ann. § 26-74-216— Procedures and penalties for enforcement
Ark. Code Ann. § 26-74-217— Repeal upon levy of additional statewide gross receipts tax — Exception
Ark. Code Ann. § 26-74-218— Existing county sales taxes
Ark. Code Ann. § 26-74-219— Levy of use tax in counties having sales tax
Ark. Code Ann. § 26-74-220— Maximum tax limitation
Ark. Code Ann. § 26-74-221— Administration of Local Sales and Use Tax Trust Fund
Ark. Code Ann. § 26-74-222— Levy of sales tax only
Ark. Code Ann. § 26-74-223— Levy of compensating use tax
Ark. Code Ann. § 26-74-301— Purpose
Ark. Code Ann. § 26-74-302— Construction
Ark. Code Ann. § 26-74-303— Definitions
Ark. Code Ann. § 26-74-304— Issuance of bonds
Ark. Code Ann. § 26-74-305— Voter approval of bonds
Ark. Code Ann. § 26-74-306— Pledge of revenues
Ark. Code Ann. § 26-74-307— Call for tax election
Ark. Code Ann. § 26-74-308— Form of ballot
Ark. Code Ann. § 26-74-309— Conduct of election and results — Challenges
Ark. Code Ann. § 26-74-310— Abolition of tax
Ark. Code Ann. § 26-74-311— Notification of results
Ark. Code Ann. § 26-74-312— Administration, collection, etc., of tax
Ark. Code Ann. § 26-74-313— Disposition of funds
Ark. Code Ann. § 26-74-314— Rules
Ark. Code Ann. § 26-74-315— Existing county sales taxes
Ark. Code Ann. § 26-74-316— Levy of use tax in counties having sales tax
Ark. Code Ann. § 26-74-317— Administration of Local Sales and Use Tax Trust Fund
Ark. Code Ann. § 26-74-318— Levy of sales tax only
Ark. Code Ann. § 26-74-319— Levy of compensating use tax
Ark. Code Ann. § 26-74-320— Maximum tax limitation
Ark. Code Ann. § 26-74-321— Procedures and penalties for enforcement
Ark. Code Ann. § 26-74-401— Definition
Ark. Code Ann. § 26-74-402— Call for tax election
Ark. Code Ann. § 26-74-403— Form of ballot
Ark. Code Ann. § 26-74-404— Conduct of election and results — Challenges
Ark. Code Ann. § 26-74-405— Resubmission of question of levy
Ark. Code Ann. § 26-74-406— Notification of results
Ark. Code Ann. § 26-74-407— Applicability of tax
Ark. Code Ann. § 26-74-408— Rebates
Ark. Code Ann. § 26-74-409— Disposition of funds
Ark. Code Ann. § 26-74-410— Rules
Ark. Code Ann. § 26-74-411— Procedures and penalties for enforcement
Ark. Code Ann. § 26-74-412— Maximum tax limitation
Ark. Code Ann. § 26-74-413— Administration of Local Sales and Use Tax Trust Fund
Ark. Code Ann. § 26-74-414— Limit on combined total sales and use tax levy
Ark. Code Ann. § 26-74-501— Levy of tax
Ark. Code Ann. § 26-74-502— Petitions requesting an election
Ark. Code Ann. § 26-74-503— Collection of tax by advertising and promotion commission
Ark. Code Ann. § 26-74-504— Pledge of revenues
Ark. Code Ann. § 26-74-505— Cessation of tax levy
Ark. Code Ann. § 26-74-601— Definitions
Ark. Code Ann. § 26-74-602— Dissolution of district
Ark. Code Ann. § 26-74-603— Call for tax election
Ark. Code Ann. § 26-74-604— Form of ballot
Ark. Code Ann. § 26-74-605— Conduct of election and results — Challenges
Ark. Code Ann. § 26-74-606— Abolishment of tax
Ark. Code Ann. § 26-74-607— Notification of results
Ark. Code Ann. § 26-74-608— Applicability of tax
Ark. Code Ann. § 26-74-609— Disposition of funds
Ark. Code Ann. § 26-74-610— Rules
Ark. Code Ann. § 26-74-611— Procedures and penalties for enforcement
Ark. Code Ann. § 26-74-612— Maximum tax limitation
Ark. Code Ann. § 26-74-613— Administration of Local Sales and Use Tax Trust Fund
Ark. Code Ann. § 26-74-614— Limit on combined total sales and use tax levy
Ark. Code Ann. § 26-74-615— Supplemental nature of the subchapter