{"data":{"id":"us-ar/ark.-code-ann.-26-82-114","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-82-114","heading":"Effect of change in city boundaries","body":"If a city in which a local sales and use tax has been imposed under this chapter changes or alters its boundaries, a tax imposed under this chapter shall be effective in the added territory or abolished in the detached territory on the first day of the first calendar month following the expiration of thirty (30) days from the date that the annexation or detachment becomes effective.","path":["AR Code","Title 26","Chapter 82"],"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":"5c87d20f4963d4521314dc9041a7518fcf6a786c29a883ebd788e73c9c28461e","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-82-113","next":"us-ar/ark.-code-ann.-26-82-115"},"notice":"GroundRules: Original legal text. Not legal advice."}