Arkansas § 14-164-331 Capital improvement bonds - Local sales and use tax - Alteration of municipal boundaries

Arkansas Statutes

§ 14-164-331 — Capital improvement bonds - Local sales and use tax - Alteration of municipal boundaries

Arkansas § 14-164-331

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This text of Arkansas § 14-164-331 (Capital improvement bonds - Local sales and use tax - Alteration of municipal boundaries) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 14-164-331 (2026).

Text

If a municipality in which a local sales and use tax has been imposed in the manner provided for in this subchapter changes or alters its boundaries, any tax imposed under this subchapter shall be effective in the added territory or abolished in the detached territory on the first day of the first calendar month following the expiration of thirty (30) days from the date that the annexation or detachment becomes effective.

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If a municipality in which a local sales and use tax has been imposed in the manner provided for in this subchapter changes or alters its boundaries, any tax imposed under this subchapter shall be effective in the added territory or abolished in the detached territory on the first day of the first calendar month following the expiration of thirty (30) days from the date that the annexation or detachment becomes effective.