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Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Ark. Code Ann. § 19-5-934: Local Sales and Use Tax Trust Fund

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Where this section sits in the code
  1. AR Code
  2. Title 19
  3. Chapter 5
  4. Subchapter 9

(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a trust fund to be known as the "Local Sales and Use Tax Trust Fund".

(b) The fund shall be used for the refund of taxes as may be authorized by law.

Collected 2026-09-14T18:32:41Z. Source file · JSON

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