Arkansas Code Title 26, Subtitle 6, Chapter 73, Subchapter 1 - General Provisions

• § 26-73-101 - Savings Provision.
  Nothing in this subchapter shall be construed to modify or repeal §§ 26-75-303 and 26-75-307 -- 26-75-316.
• § 26-73-102 - 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)...
• § 26-73-103 - Levy of New Taxes Permitted -- Exceptions.
  (a) (1) In addition to all other authority of local governments to levy taxes provided by law, any county acting through its quorum court...
• § 26-73-104 - Levy of Income and Other Taxes.
  (a) (1) A local government may levy a tax upon the income of its individual residents and corporations and individuals owning a business within...
• § 26-73-105 - Collection of Taxes.
  (a) The Director of the Department of Finance and Administration shall collect the tax levied under this subchapter and shall perform all functions incident...
• § 26-73-106 - Revenue Local Tax Revolving Fund -- Revenue Local Tax Operating Fund.
  (a) There are created on the books of the Treasurer of State, the Auditor of State, and the Director of the Department of Finance...
• § 26-73-107 - Rules and Regulations.
  The Director of the Department of Finance and Administration shall promulgate reasonable rules and regulations not inconsistent with the provisions of this subchapter to...
• § 26-73-108 - Discrimination in Use of Tax Funds Prohibited.
  (a) (1) No citizen in the State of Arkansas in a county, city, or local community on the grounds of race, color, religion, or...
• § 26-73-109 - Tax Information Exchange Agreements.
  (a) (1) (A) In order to promote the expeditious and effective collection of any tax levied under authority of this subchapter, a local government...
• § 26-73-110 - Special Local Sales and Use Tax -- Levying Ordinance.
  (a) Any county, city of the first class, city of the second class, or incorporated town may adopt an ordinance levying a special local...
• § 26-73-111 - Special Local Sales and Use Tax -- Election.
  (a) On the date of the adoption of an ordinance levying a special local sales and use tax for the benefit of a county,...
• § 26-73-112 - Special Local Sales and Use Tax -- Additional Tax -- Levy Collection and Enforcement -- Proceeds.
  (a) The tax authorized by this section and §§ 26-73-110 and 26-73-111 shall be in addition to all other sales and use taxes now...
• § 26-73-113 - Alternative Local Sales and Use Tax.
  (a) (1) (A) In lieu of using all or a portion of its authority to levy a sales and use tax solely to pay...
• § 26-73-114 - Dedication of Sales and Use Tax to School District.
  (a) When a city or county calls an election on the issue of a sales and use tax, it may designate on the ballot...
• § 26-73-115 - Sales and Use Tax Reports.
  (a) Upon a request made in accordance with this section, the Department of Finance and Administration shall provide a report listing all businesses remitting...

Last modified: November 15, 2016