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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 75 - Municipal Sales and Use Taxes
Subchapter 2 - Sales and Use Tax for Capital Improvements
§ 26-75-202. Construction
§ 26-75-203. Definitions
§ 26-75-205. Voter approval of bonds
§ 26-75-206. Pledge of revenues
§ 26-75-208. Special election required
§ 26-75-209. Effective date of ordinance
§ 26-75-218. Rules
§ 26-75-220. Existing taxing powers not limited