Ark. Code Ann. » Title 26 Chapter 75
Arkansas Code Annotated

Ark. Code Ann. § 26-75-301 (2020)

Purpose

✓ Arkansas Code release r76: Acts through about 2020 (2021-2025 sessions missing)
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History. Acts 1975, No. 990, § 16, as added by Acts 1983, No. 722, § 7; A.S.A. 1947, § 19-4522.3; Acts 2001, No. 1561, § 4.

Research References

U. Ark. Little Rock L. Rev.

Survey of Legislation, 2001 Arkansas General Assembly, Tax Law, 24 U. Ark. Little Rock L. Rev. 613.

Notes of Decisions
Cited in 1 case, 2000–2000 · leading case: Roberts v. Priest, 20 S.W.3d 376 (Ark. 2000).
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Roberts v. Priest, 20 S.W.3d 376 (Ark. 2000). · cites it 2× “; § 26-75-301 (Repl.1997 & Supp.1999). Similarly, an election of qualified voters is necessary to abolish a local sales and use tax; but a city or county may not repeal, abolish, or reduce any local sales and use tax, even by election, if that tax was levied pursuant to these…”
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