Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 6 - Local Taxes > Chapter 74 - County Sales and Use Taxes > Subchapter 6 - Sales and Use Tax for Capital Improvements of a Community College > § 26-74-606 - Abolishment of tax.

§ 26-74-606 - Abolishment of tax.

26-74-606. Abolishment of tax.

(a) Subject to the restriction on the ballot for the levy of the tax as set forth in 26-74-604, the tax shall expire only after a majority of electors voting on the question have approved the abolishment of the tax.

(b) The termination date shall be the last day of a calendar quarter determined by using the provisions of 26-74-605(c)-(e) as if the tax were being approved.