The imposition imposed under § 20-48-1002 shall not take effect or shall cease to be imposed if the imposition is determined to be an impermissible tax or not eligible for federal financial participation under Title XIX of the Social Security Act, 42 U.S.C. § 1396 et seq.
Effectiveness and cessation
Ark. Code Ann. § 20-48-1005 — under Treatment of Persons With Developmental Disabilities.
Ark. Code Ann. § 20-48-1005