Arkansas Code
Subtitle 6 - Local Taxes
Chapter 73 - Local Taxation Generally

Subchapter 1 - General Provisions

§ 26-73-101. Savings provision - Nothing in this subchapter shall be construed to modify or...

§ 26-73-102. Definitions - As used in this subchapter: (1) “Calendar quarter” means the...

§ 26-73-107. Rules - The Secretary of the Department of Finance and Administration shall...

§ 26-73-111. Special local sales and use tax — Election - [ ] FOR adoption of a one-fourth of one percent...

Subchapter 2 - Municipal Corporations

§ 26-73-201. Unplatted lots taxed - In any municipal corporation in which the power exists to...

§ 26-73-202. Certification of tax rate to county clerk - The council of any municipal corporation on or before the...

§ 26-73-204. Injunction to prevent collection or payment - Any person owning property and having taxes to pay in...