§ 26-81-101. Title

This chapter shall be known as the “Multicounty Airport and Riverport Financing Act”.

§ 26-81-103. Sales and use tax

Any county in the State of Arkansas may levy a sales and use tax, as described and set forth herein, for the purpose of providing funds for the acquisition, construction, and equipping of properties, real, personal or mixed, tangible or intangible, to constitute all or a part of any airport or riverport owned and operated […]

§ 26-81-109. Rules

The Secretary of the Department of Finance and Administration may promulgate reasonable rules not inconsistent with the provisions of this chapter to implement the administration, collection, enforcement, and operation of the taxes authorized in this chapter.