Arkansas Statutes

§ 26-81-102 — Applicability to other laws

Arkansas § 26-81-102

This text of Arkansas § 26-81-102 (Applicability to other laws) 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. § 26-81-102 (2026).

Text

(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
§ 26-17-202
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 § 26-81-102, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-81-102.