Arkansas Statutes

§ 26-74-219 — Levy of use tax in counties having sales tax

Arkansas § 26-74-219

This text of Arkansas § 26-74-219 (Levy of use tax in counties having sales tax) 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. § 26-74-219 (2026).

Text

In all counties which prior to December 1, 1981, have adopted a local sales tax under the provisions of §§ 26-74-301 - 26-74-314 , there is also levied a local compensating tax, which in all respects shall be administered and enforced in accordance with the provisions of §§ 26-74-301 - 26-74-314 and the ordinance levying the local sales tax.

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Related

Opinion No.
(Arkansas Attorney General Reports, 1996)

Legislative History

Acts 1981 (1st Ex. Sess.), No. 26, § 17; A.S.A. 1947, § 17-2037.

Nearby Sections

15
§ 26-1-101
Definitions
§ 26-17-202
Attorneys
§ 26-17-203
Field auditors
§ 26-17-204
Bond
§ 26-17-303
Petroleum products
§ 26-17-401
Penalty
§ 26-17-404
Violations
§ 26-17-501
Penalty
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Bluebook (online)
Arkansas § 26-74-219, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-74-219.