Arkansas Statutes

§ 19-5-934 — Local Sales and Use Tax Trust Fund

Arkansas § 19-5-934

This text of Arkansas § 19-5-934 (Local Sales and Use Tax Trust Fund) 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. § 19-5-934 (2026).

Text

(a)There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a trust fund to be known as the "Local Sales and Use Tax Trust Fund".
(b)The fund shall be used for the refund of taxes as may be authorized by law.

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Legislative History

Acts 1980 (1st Ex. Sess.), No. 29, § 1; A.S.A. 1947, § 13-523.5.

Nearby Sections

15
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Bluebook (online)
Arkansas § 19-5-934, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/19-5-934.