§ 26-74-316 - Levy of use tax in counties having sales tax. - Arkansas Statutes

26-74-316. Levy of use tax in counties having sales tax.

In all counties which have, prior to December 1, 1981, adopted a local sales tax under the provisions of this subchapter, there is also levied a local compensation tax, which in all respects shall be administered and enforced in accordance with the provisions of 26-74-201 et seq. and this subchapter and the ordinance levying the local sales tax.