There is a newer version
of
this Subchapter
2019 Arkansas Code
Title 26 - Taxation
Subtitle 6 - Local Taxes
Chapter 75 - Municipal Sales and Use Taxes
Subchapter 2 - Sales and Use Tax for Capital Improvements
- Tit. 26, Subtit. 6., Ch. 75, Subch. 2 Note
- § 26-75-201. Purpose
- § 26-75-202. Construction
- § 26-75-203. Definitions
- § 26-75-204. Issuance of Bonds
- § 26-75-205. Voter Approval of Bonds
- § 26-75-206. Pledge of Revenues
- § 26-75-207. Levying of Tax
- § 26-75-208. Special Election Required
- § 26-75-209. Effective Date of Ordinance
- § 26-75-210. Abolishment of Tax
- § 26-75-211. Notification Required
- § 26-75-212. Collection of Tax
- § 26-75-213. Resubmission of Question of Levy or Repeal
- § 26-75-214. Administration, Collection, etc., of Tax
- § 26-75-215. Repeal of Taxes Upon Levy of Additional Statewide Gross Receipts Tax - Exception
- § 26-75-216. Applicability of Tax
- § 26-75-217. Disposition of Funds
- § 26-75-218. Rules
- § 26-75-219. Procedures and Penalties for Enforcement
- § 26-75-220. Existing Taxing Powers Not Limited
- § 26-75-221. Existing City Sales Taxes
- § 26-75-222. Maximum Tax Limitation
- § 26-75-223. Administration of Local Sales and Use Tax Trust Fund
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