Arkansas Code
Chapter 74 - County Sales and Use Taxes
Subchapter 3 - Sales Tax for Capital Improvements

§ 26-74-302. Construction - This subchapter shall be liberally construed to accomplish the purposes...

§ 26-74-303. Definitions - As used in this subchapter: (1) “Acquire” means to obtain...

§ 26-74-305. Voter approval of bonds - No ordinance shall be passed by the quorum court of...

§ 26-74-306. Pledge of revenues - Any county levying the tax as permitted in this subchapter...

§ 26-74-308. Form of ballot - [ ] FOR adoption of a percent ( %) sales...

§ 26-74-314. Rules - The Secretary of the Department of Finance and Administration may...

§ 26-74-315. Existing county sales taxes - All county sales taxes adopted under the provisions of this...

§ 26-74-316. Levy of use tax in counties having sales tax - In all counties which have, prior to December 1, 1981,...