Ark. Code Ann. § 26-74-214 (2026)

Case Notes

Construction.

City was not entitled to a per capita share of the 1% sales and use tax levied under § 26-73-113 and originally used solely for solid waste management; the City's argument that §§ 26-73-113 and 14-164-333 incorporated the per capita remittance procedure in subdivision (b)(2)(B)(i) of this section was not supported by the plain language of the relevant statutes and thus the state treasurer was not required to remit the tax to the county and municipalities on a per capita basis. Instead, the state treasurer was always required to remit the tax proceeds directly to the county in accordance with §§ 26-73-113 and 14-164-336(c), irrespective of whether the interlocal agreement was repealed or not. City of Magnolia v. Milligan, 2019 Ark. App. 374, 584 S.W.3d 716 (2019).

Section 14-164-333 does not apply to the state treasurer at all; rather, the state treasurer's remittance of the tax levied under § 26-73-113 is addressed in § 14-164-336. Further, § 14-164-336(c)'s reference to the county tax code does not include the per capita remittance procedure in subdivision (b)(2) of this section. The plain language of § 14-164-336(c) is directed only to those provisions, such as subdivision (a)(2) of this section, that authorize the state treasurer to withhold “charges payable and retainage” from the remitted funds. City of Magnolia v. Milligan, 2019 Ark. App. 374, 584 S.W.3d 716 (2019).