Arkansas Code Title 26, Subtitle 6, Chapter 74, Subchapter 6 - Sales and Use Tax for Capital Improvements of a Community College
§ 26-74-601 - Definitions.
As used in this subchapter: (1) "Calendar quarter" means the three-month period beginning on January 1, April 1, July 1, or October 1; (2)...
§ 26-74-602 - Dissolution of District.
(a) As an alternative to the method for dissolution of a district set forth in § 6-61-519(b), the question of dissolving the district and...
§ 26-74-603 - Call for Tax Election.
(a) Any eligible county may by ordinance of its quorum court levy a countywide sales and use tax in the amount of one-eighth of...
§ 26-74-604 - Form of Ballot.
(a) The ballot for an election called under § 26-74-603(b) shall be substantially in the form and of the content determined by the quorum...
§ 26-74-606 - Abolishment of Tax.
(a) Subject to the restriction on the ballot for the levy of the tax as set forth in § 26-74-604, the tax shall expire...
§ 26-74-607 - Notification of Results.
Within ten (10) days after the certification of the votes of any election resulting in the adoption or abolition of a tax levied pursuant...
§ 26-74-608 - Applicability of Tax.
(a) (1) A tax levied pursuant to the authority granted in this subchapter shall be applicable to sales of items and services sold by...
§ 26-74-609 - Disposition of Funds.
(a) (1) The Director of the Department of Finance and Administration shall maintain a record of the total amount of tax collected pursuant to...
§ 26-74-610 - Rules and Regulations.
The Director of the Department of Finance and Administration may promulgate reasonable rules and regulations not inconsistent with the provisions of this subchapter to...
§ 26-74-612 - Maximum Tax Limitation.
(a) (1) Any county general sales or use tax levied pursuant to this subchapter shall be levied and collected only on the first two...