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U.S. State Codes
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Arkansas
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Title 26 - Taxation
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Subtitle 6 - Local Taxes
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Chapter 74 - County Sales a...
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Subchapter 3 - Sales Tax for Capital Improvements
Subchapter 3 - Sales Tax for Capital Improvements
§ 26-74-301. Purpose
§ 26-74-302. Construction
§ 26-74-303. Definitions
§ 26-74-304. Issuance of bonds
§ 26-74-305. Voter approval of bonds
§ 26-74-306. Pledge of revenues
§ 26-74-307. Call for tax election
§ 26-74-308. Form of ballot
§ 26-74-309. Conduct of election and results -- Challenges
§ 26-74-310. Abolition of tax
§ 26-74-311. Notification of results
§ 26-74-312. Administration, collection, etc., of tax
§ 26-74-313. Disposition of funds
§ 26-74-314. Rules and regulations
§ 26-74-315. Existing county sales taxes
§ 26-74-316. Levy of use tax in counties having sales tax
§ 26-74-317. Administration of Local Sales and Use Tax Trust Fund
§ 26-74-318. Levy of sales tax only
§ 26-74-319. Levy of compensating use tax
§ 26-74-320. Maximum tax limitation
§ 26-74-321. Procedures and penalties for enforcement