{"data":{"id":"us-ar/ark.-code-ann.-26-25-108","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-25-108","heading":"Sample forms and ordinances","body":"(a) The Arkansas Municipal League, the Association of Arkansas Counties, and the Department of Finance and Administration may jointly develop sample forms and ordinances for levying local sales and use taxes which comply with all statutory requirements and limitations.\n\n(b) The sample forms and ordinances will be reviewed regularly in order to comply with changes in the law.","path":["AR Code","Title 26","Chapter 25"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"4760466b908c6777212e472fed7efacd744e8300cc6a1e7ce3f4d6a18fa36d8d","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-25-107","next":"us-ar/ark.-code-ann.-26-26-1001"},"notice":"GroundRules: Original legal text. Not legal advice."}