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This subchapter shall be liberally construed to accomplish the purposes of this subchapter.
Structure Arkansas Code
Arkansas Code
Title 26 - Taxation
Subtitle 6 - Local Taxes
Chapter 74 - County Sales and Use Taxes
Subchapter 2 - Sales and Use Tax for Capital Improvements
§ 26-74-202. Construction
§ 26-74-203. Definitions
§ 26-74-205. Voters' approval of bonds
§ 26-74-206. Pledge of revenues
§ 26-74-208. Form of ballot
§ 26-74-215. Rules
§ 26-74-218. Existing county sales taxes
§ 26-74-219. Levy of use tax in counties having sales tax