Arkansas Code
Chapter 74 - County Sales and Use Taxes
Subchapter 2 - Sales and Use Tax for Capital Improvements

§ 26-74-202. Construction - This subchapter shall be liberally construed to accomplish the purposes...

§ 26-74-203. Definitions - As used in this subchapter: (1) “Acquire” means to obtain...

§ 26-74-205. Voters' approval of bonds - No ordinance shall be passed by the quorum court of...

§ 26-74-206. Pledge of revenues - Any county levying the tax as permitted in this subchapter...

§ 26-74-208. Form of ballot - [ ] FOR adoption of a percent ( %) sales...

§ 26-74-215. Rules - The Secretary of the Department of Finance and Administration may...

§ 26-74-218. Existing county sales taxes - All county sales taxes adopted under the provisions of §§...

§ 26-74-219. Levy of use tax in counties having sales tax - In all counties which prior to December 1, 1981, have...