Arkansas Statutes
§ 26-81-102 — Applicability to other laws
Arkansas·Title 26
(a)This chapter is intended to supplement existing laws and to authorize the levy of the tax authorized hereby without resort to or reliance upon any other law.
(b)Any county which is authorized to levy a tax under this chapter may levy such tax without regard to whether such county, or any municipality located therein, has in effect a sales and use tax or taxes.
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Legislative History
Acts 1991, No. 738, § 9.
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