Arkansas Code Annotated

Ark. Code Ann. § 26-74-401 (2026)

Definition

✓ current as of May 2026

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As used in this subchapter, “calendar quarter” means the three-month period beginning on January 1, April 1, July 1, or October 1.

History. Acts 1991, No. 885, § 1; 1995, No. 565, § 17; 2019, No. 910, § 4393.

Amendments. The 2019 amendment repealed the defined term “director”.

Notes of Decisions

Cited in 2 cases, 1995–2000 · leading case: Foster v. Jefferson Cnty. Quorum Court, 901 S.W.2d 809 (Ark. 1995).

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Foster v. Jefferson Cnty. Quorum Court, 901 S.W.2d 809 (Ark. 1995). · cites it 4× “For his last point, Foster maintains that the Jefferson County ordinance is invalid because it fails to comply with the dictates of Act 885 of 1991, now codified at Ark.Code Ann. § 26-74-401 et seq. (Supp.1993), for *819 counties without an existing one percent sales and use tax.”

Roberts v. Priest, 20 S.W.3d 376 (Ark. 2000). “; § 26-74-401; § 26-75-201 et seq.; § 26-75-301 (Repl.”

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