Arkansas Statutes
§ 26-74-614 — Limit on combined total sales and use tax levy
Arkansas § 26-74-614
JurisdictionArkansas
Title26
This text of Arkansas § 26-74-614 (Limit on combined total sales and use tax levy) 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. § 26-74-614 (2026).
Text
Notwithstanding any other law granting a county authority to levy sales and use taxes, no eligible county levying a tax pursuant to this subchapter shall have authority to levy such a tax if the effect of the levy of the tax is to cause the rate of the combined total sales and use taxes of the eligible county to exceed three percent (3%).
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Opinion No.
(Arkansas Attorney General Reports, 2008)
Legislative History
Acts 2001, No. 1796, § 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 § 26-74-614, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-74-614.