Any city of the first or second class or any incorporated town levying and collecting a vehicle tax under the provisions of this subchapter shall not be entitled to levy and collect a vehicle tax under the provisions of §§ 26-78-102 — 26-78-108, relating to motor vehicle tax for local highways.
Structure Arkansas Code
Subtitle 3 - Municipal Government
Chapter 57 - Regulation and Taxation of Vehicles by Municipalities
Subchapter 7 - City or Town Vehicle Tax
§ 14-57-702. Authority to levy
§ 14-57-703. Other taxation prohibited
§ 14-57-704. Special election required
§ 14-57-705. Classification of vehicles
§ 14-57-708. Delinquent payment
§ 14-57-709. Vehicles acquired after July 1
§ 14-57-710. Payment to one municipality only