Ark. Code Ann. § 19-5-207

Certain sales and use taxes not subject to deduction, transfer, or distribution

Last amended: 2023Year: 2026Length: 132 words
The sales and use taxes levied under Arkansas Constitution, Amendment 91, § 3, and Arkansas Constitution, Amendment 101, § 2, are not subject to deduction, transfer, or distribution to the Constitutional Officers Fund or the State Central Services Fund under §§ 19-5-202 , 19-5-203 , and 19-5-205 . Amended by Act 2023, No. 130,§ 2, eff. 2/24/2023. Added by Act 2016EX3, No. 1,§ 5, eff. 7/1/2016. The sales and use taxes levied under Arkansas Constitution, Amendment 91, § 3, and Arkansas Constitution, Amendment 101, § 2, are not subject to deduction, transfer, or distribution to the Constitutional Officers Fund or the State Central Services Fund under §§ 19-5-202 , 19-5-203 , and 19-5-205 . Amended by Act 2023, No. 130,§ 2, eff. 2/24/2023. Added by Act 2016EX3, No. 1,§ 5, eff. 7/1/2016.
Ark. Code Ann. § 19-5-207: Certain sales and use taxes not subject to deduction, transfer, or distribution | Justis AI