General Provisions

  1. Law
  2. Arkansas Code
  3. Taxation
  4. Local Taxes
  5. Local Taxation Generally
  6. General Provisions

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Section
26-73-101

Savings provision

Section
26-73-102

Definitions

Section
26-73-103

Levy of new taxes permitted — Exceptions

Section
26-73-104

Levy of income and other taxes

Section
26-73-105

Collection of taxes

Section
26-73-106

Revenue Local Tax Revolving Fund — Revenue Local Tax Operating Fund

Section
26-73-107

Rules

Section
26-73-108

Discrimination in use of tax funds prohibited

Section
26-73-109

Tax information exchange agreements

Section
26-73-110

Special local sales and use tax — Levying ordinance

Section
26-73-111

Special local sales and use tax — Election

Section
26-73-112

Special local sales and use tax — Additional tax — Levy collection and enforcement — Proceeds

Section
26-73-113

Alternative local sales and use tax

Section
26-73-114

Dedication of sales and use tax to school district or workforce development center

Section
26-73-115

Sales and use tax reports