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Arkansas Laws
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Title 26 - Taxation
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Subtitle 6 - Local Taxes
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Chapter 75 - Municipal Sales and Use Taxes
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Subchapter 3 - Sales Tax for Capital Improvements
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ARKANSAS STATUTES AND CODES
Subchapter 3 - Sales Tax for Capital Improvements
§ 26-75-301 - Purpose.
§ 26-75-302 - Construction.
§ 26-75-303 - Definitions.
§ 26-75-304 - Issuance of bonds.
§ 26-75-305 - Voters' approval of bonds.
§ 26-75-306 - Pledge of revenues.
§ 26-75-307 - Levying of tax.
§ 26-75-308 - Special election to approve.
§ 26-75-309 - Effective date of ordinance.
§ 26-75-310 - Abolishment of tax.
§ 26-75-311 - Notification required.
§ 26-75-312 - Collection of tax.
§ 26-75-313 - Disposition of funds.
§ 26-75-314 - Rules and regulations.
§ 26-75-315 - Existing taxing powers not limited.
§ 26-75-316 - Excise tax on storage, use, or other consumption.
§ 26-75-317 - Existing city sales taxes.
§ 26-75-318 - Administration of Local Sales and Use Tax Trust Fund.
§ 26-75-319 - Maximum tax limitation.
§ 26-75-320 - Procedures and penalties for enforcement.
§ 26-75-321 - Rebate.
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