Arkansas Statutes
§ 26-74-219 — Levy of use tax in counties having sales tax
Arkansas·Title 26
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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Arkansas § 26-74-219 (Levy of use tax in counties having sales tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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§ 26-17-201
Authority to employ§ 26-17-202
Attorneys§ 26-17-203
Field auditors§ 26-17-204
Bond§ 26-17-301
Performance required§ 26-17-302
Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
Authority to enter agreements§ 26-17-403
Powers and duties - Definition§ 26-17-404
Violations§ 26-17-501
Penalty§ 26-17-502
Duty to remit revenues