If a city in which a local sales and use tax has been imposed under this chapter changes or alters its boundaries, a tax imposed under this chapter shall be effective in the added territory or abolished in the detached territory on the first day of the first calendar month following the expiration of thirty (30) days from the date that the annexation or detachment becomes effective.
Effect of change in city boundaries
Ark. Code Ann. § 26-82-114 — under Local Sales and Use Tax Economic Development Project Funding Act.
Ark. Code Ann. § 26-82-114