Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 6 - Local Taxes > Chapter 75 - Municipal Sales and Use Taxes > Subchapter 4 - Temporary Tax for Acquisition, Construction, or Improvement of Parks > § 26-75-411 - Definition.

§ 26-75-411 - Definition.

26-75-411. Definition.

As used in this subchapter, "calendar quarter" means the three-month period beginning on January 1, April 1, July 1, or October 1.