§ 26-74-316. Levy of use tax in counties having sales tax

AR Code § 26-74-316 (2018) (N/A)
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In all counties which have, prior to December 1, 1981, adopted a local sales tax under the provisions of this subchapter, there is also levied a local compensation tax, which in all respects shall be administered and enforced in accordance with the provisions of § 26-74-201 et seq. and this subchapter and the ordinance levying the local sales tax.