Whenever any city or town in this state is divided by a street state line from an incorporated city or town in an adjoining state in which the other state does not levy a state income tax, the qualified electors of the Arkansas border city or town may vote to equalize the state taxes paid by citizens in the border city or town in Arkansas with the tax advantages of the citizens of the adjoining city or town in the other state in the manner provided in this subchapter.
Structure Arkansas Code
Chapter 52 - Gross Receipts Tax
Subchapter 6 - Equalization of Taxes For Border Cities and Towns
§ 26-52-602. Vote to equalize taxes authorized
§ 26-52-603. Benefits of subchapter for individual taxpayers only
§ 26-52-604. Individual taxpayers entitled to benefit of subchapter