The owner of a vehicle, having paid the city or town vehicle tax in any city or town for a particular year, shall not be required to pay the vehicle tax for the use of the same vehicle in any other city or town for the same year.
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