Abolishment of tax

Ark. Code Ann. § 26-74-606 — under County Sales and Use Taxes.

Ark. Code Ann. § 26-74-606

(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.