Arkansas Code
Chapter 74 - County Sales and Use Taxes
Subchapter 4 - Sales and Use Tax for Counties Without Existing Tax

§ 26-74-401. Definition - As used in this subchapter, “calendar quarter” means the three-month...

§ 26-74-403. Form of ballot - [ ] FOR adoption of a one-half percent (0.5%) sales...

§ 26-74-405. Resubmission of question of levy - When the question of the levy of a county sales...

§ 26-74-407. Applicability of tax - A county sales tax levied pursuant to the authority granted...

§ 26-74-410. Rules - The Secretary of the Department of Finance and Administration may...