{"data":{"id":"us-ar/ark.-code-ann.-26-74-316","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-74-316","heading":"Levy of use tax in counties having sales tax","body":"In all counties which have, prior to December 1, 1981, adopted a local sales tax under the provisions of this subchapter, there is also levied a local compensation tax, which in all respects shall be administered and enforced in accordance with the provisions of § 26-74-201 et seq. and this subchapter and the ordinance levying the local sales tax.","path":["AR Code","Title 26","Chapter 74","Subchapter 3"],"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":"b284224ec65b7fd1d462e6a80eb48a80bcf6672b7788b25fa88125620110e368","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-74-315","next":"us-ar/ark.-code-ann.-26-74-317"},"notice":"GroundRules: Original legal text. Not legal advice."}