Arkansas Code Title 26, Subtitle 5, Chapter 52, Subchapter 6 - Equalization of Taxes for Border Cities and Towns

• § 26-52-601 - Legislative Findings and Intent.
  (a) (1) In the passage of this subchapter, the General Assembly is cognizant of the inequities faced by cities and towns in this state...
• § 26-52-602 - Vote to Equalize Taxes Authorized.
  Whenever any city or town in this state is divided by a street state line from an incorporated city or town in an adjoining...
• § 26-52-603 - Benefits of Subchapter for Individual Taxpayers Only.
  This subchapter is intended to exempt only individual taxpayers from the Arkansas income tax and not to provide exemption for corporations or any taxpayers...
• § 26-52-604 - Individual Taxpayers Entitled to Benefit of Subchapter.
  Any individual taxpayer residing in any border city or town located outside the State of Arkansas shall be entitled to the benefits of the...
• § 26-52-605 - Election Proceedings.
  (a) The governing body of an Arkansas border city or town, as described in § 26-52-602, by ordinance, may call a special election, or,...
• § 26-52-606 - Election Results -- Effect.
  (a) (1) In the event a majority of the qualified electors of the Arkansas border city or town voting on the issue at the...
• § 26-52-607 - Levy of Use Tax.
  In all cities in this state divided by a street state line from an incorporated city or town in an adjoining state which does...

Last modified: November 15, 2016