§ 26-74-219. Levy of use tax in counties having sales tax

AR Code § 26-74-219 (2018) (N/A)
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In all counties which prior to December 1, 1981, have adopted a local sales tax under the provisions of §§ 26-74-301 -- 26-74-314, there is also levied a local compensating tax, which in all respects shall be administered and enforced in accordance with the provisions of §§ 26-74-301 -- 26-74-314 and the ordinance levying the local sales tax.