Code of Arkansas Rules Title 26 — Taxation
26 CAR § 169-102
Effective date
Official textcodeofarrules.arkansas.gov
# (a)
Effective August 1, 1999, every political subdivision of this state shall collect a surcharge in the amount of fifty cents ($.50) per each one thousand dollars ($1,000) of construction authorized on any nonresidential construction permit issued by any political subdivision of this state.
# (b)
Each subdivision of this state shall be limited to collecting a maximum surcharge of one thousand dollars ($1,000) on each nonresidential construction project receiving a permit.
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In this chapter (4 sections)
- 169-101 · Definitions
- 169-102 · Effective date
- 169-103 · Administration
- 169-104 · Audit and records