{"data":{"id":"us-ar/ark.-code-ann.-26-81-102","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-81-102","heading":"Applicability to other laws","body":"(a) This chapter is intended to supplement existing laws and to authorize the levy of the tax authorized hereby without resort to or reliance upon any other law.\n\n(b) Any county which is authorized to levy a tax under this chapter may levy such tax without regard to whether such county, or any municipality located therein, has in effect a sales and use tax or taxes.","path":["AR Code","Title 26","Chapter 81"],"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":"70d72d322fa0889eac5a1beb0a9a7bd3fef27fccb81696b27fd5f65532e6132d","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-81-101","next":"us-ar/ark.-code-ann.-26-81-103"},"notice":"GroundRules: Original legal text. Not legal advice."}