Arkansas Statutes
§ 26-74-402 — Call for tax election
Arkansas § 26-74-402
JurisdictionArkansas
Title26
This text of Arkansas § 26-74-402 (Call for tax election) 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. § 26-74-402 (2026).
Text
(a)The county quorum court of any county not having a countywide one percent (1%) sales and use tax on March 14, 1991, may call an election for the levy of a five-tenths percent (0.5%) countywide sales and use tax for any purpose for which the county general fund or county road fund may be used including allocating portions of this tax to the municipalities located therein. The election shall be held on the next special election date under § 7-11-205 .
(b)The quorum courts shall notify their respective county board of election commissioners that the measure has been referred to the vote of the people and shall submit a copy of the ballot title to their respective boards.
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Related
Opinion No.
(Arkansas Attorney General Reports, 1992)
Legislative History
Amended by Act 2021, No. 610,§ 31, eff. 1/1/2022. Acts 1991, No. 885, § 1.
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 revenuesCite This Page — Counsel Stack
Bluebook (online)
Arkansas § 26-74-402, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-74-402.