The city or town vehicle tax shall be due and payable, without penalty, during the month of January of the calendar year following the year in which the levy is made.
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
§ 14-57-707. Date due
§ 14-57-708. Delinquent payment
§ 14-57-709. Vehicles acquired after July 1
§ 14-57-710. Payment to one municipality only