Arkansas Code
Subchapter 3 - Local Government Bond Act
§ 14-164-321. Bonds generally — Tax exemption

Bonds and notes issued under the provisions of this subchapter and the income thereon shall be exempt from all state, county, and municipal taxes, including, without limitation, all income, property, and inheritance taxes.

Structure Arkansas Code

Arkansas Code

Title 14 - Local Government

Subtitle 10 - Economic Development And Tourism Generally

Chapter 164 - Industrial Development Bonds

Subchapter 3 - Local Government Bond Act

§ 14-164-301. Title

§ 14-164-302. Legislative intent

§ 14-164-303. Definitions

§ 14-164-304. Construction

§ 14-164-305. Subchapter supplemental

§ 14-164-306. Venue

§ 14-164-307. Financing of economic development projects

§ 14-164-308. Bonds generally — Authorizing ordinance

§ 14-164-309. Bonds generally — Election to authorize issuance

§ 14-164-310. Bonds generally — Terms and conditions

§ 14-164-311. Bonds generally — Interest rates

§ 14-164-312. Bonds generally — Trust indenture

§ 14-164-313. Bonds generally — Contents

§ 14-164-314. Bonds generally — Execution

§ 14-164-315. Bonds generally — Sale

§ 14-164-316. Bonds generally — Pledge of taxes generally

§ 14-164-317. Bonds generally — Pledge and collection of ad valorem taxes

§ 14-164-318. Bonds generally — Successive issues

§ 14-164-319. Bonds generally — Mortgage lien — Definition

§ 14-164-320. Bonds generally — Liability

§ 14-164-321. Bonds generally — Tax exemption

§ 14-164-322. Bonds generally — Multipurpose bonds

§ 14-164-323. Bonds generally — Interim borrowing

§ 14-164-324. Refunding bonds

§ 14-164-325. Taxes not state revenues

§ 14-164-326. Capital improvement bonds — Hotel and restaurant tax

§ 14-164-327. Capital improvement bonds — Local sales and use tax — Levy

§ 14-164-328. Capital improvement bonds — Local sales and use tax — Election to authorize

§ 14-164-329. Capital improvement bonds — Local sales and use tax — Effective dates for imposition and termination of tax levy

§ 14-164-330. Capital improvement bonds — Local sales and use tax — Notice to Secretary of the Department of Finance and Administration

§ 14-164-331. Capital improvement bonds — Local sales and use tax — Alteration of municipal boundaries

§ 14-164-332. Capital improvement bonds — Local sales and use tax — Pledge

§ 14-164-333. Capital improvement bonds — Local sales and use tax — Administration, collection, etc

§ 14-164-334. Capital improvement bonds — Local sales and use tax — Single transactions

§ 14-164-335. Capital improvement bonds — Local sales and use tax — Reports

§ 14-164-336. Local Sales and Use Tax Trust Fund

§ 14-164-337. Pledge of preexisting sales and use tax

§ 14-164-338. Alternative to issuance of bonds

§ 14-164-339. Simultaneous pledge of local sales and use tax

§ 14-164-340. Alternative to issuance of bonds — Criminal justice projects — Definition

§ 14-164-341. Bonds for surface transportation projects

§ 14-164-342. Net casino gaming receipts tax bonds