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As used in this subchapter, “calendar quarter” means the three-month period beginning on January 1, April 1, July 1, or October 1.
Structure Arkansas Code
Arkansas Code
Title 26 - Taxation
Subtitle 6 - Local Taxes
Chapter 75 - Municipal Sales and Use Taxes
Subchapter 4 - Temporary Tax for Acquisition, Construction, or Improvement of Parks
§ 26-75-401. Authority supplemental
§ 26-75-404. Election requirements and procedure
§ 26-75-410. Rules
§ 26-75-411. Definition