Arkansas Code
Chapter 52 - Gross Receipts Tax
Subchapter 6 - Equalization of Taxes For Border Cities and Towns

§ 26-52-602. Vote to equalize taxes authorized - Whenever any city or town in this state is divided...

§ 26-52-603. Benefits of subchapter for individual taxpayers only - This subchapter is intended to exempt only individual taxpayers from...

§ 26-52-604. Individual taxpayers entitled to benefit of subchapter - Any individual taxpayer residing in any border city or town...

§ 26-52-605. Election proceedings - FOR the levy of an additional one percent (1%) state...

§ 26-52-607. Levy of use tax - In all cities in this state divided by a street...