Ark. Code § 26-74-219
Current with legislation from 2024 effective through May 3, 2024.
In all counties which prior to December 1, 1981, have adopted a local sales tax under the provisions of §§ 26-74-301 - 26-74-314, there is also levied a local compensating tax, which in all respects shall be administered and enforced in accordance with the provisions of §§ 26-74-301 - 26-74-314 and the ordinance levying the local sales tax.
Ark. Code § 26-74-219