Arkansas Code
Subchapter 2 - Sales and Use Tax for Capital Improvements
§ 26-74-218. Existing county sales taxes

All county sales taxes adopted under the provisions of §§ 26-74-301 — 26-74-314 which are in effect on December 1, 1981, shall remain in full force and effect and are not repealed by the provisions of this subchapter. However, these taxes shall be administered in accordance with this subchapter.