Arkansas § 14-164-331 - Capital improvement bonds — Local sales and use tax — Alteration of municipal boundaries.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-164-331 — Capital improvement bonds — Local sales and use tax — Alteration of municipal boundaries., with citation guidance and answers to common questions.
§ 14-164-331. Capital improvement bonds — Local sales and use tax — Alteration of municipal boundaries.
If a municipality in which a local sales and use tax has been imposed in the manner provided for in this subchapter changes or alters its boundaries, any tax imposed under this subchapter 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.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-164-331
What does Arkansas Code of 1987 Annotated § 14-164-331 cover?
Section 14-164-331 ("Capital improvement bonds — Local sales and use tax — Alteration of municipal boundaries.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arkansas § 14-164-331?
A common citation format is "Arkansas Code of 1987 Annotated § 14-164-331" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arkansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.
How does Arkansas § 14-164-331 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.