No city, village, town, county, township, or other subdivision or municipal corporation of this state shall levy or collect any excise tax upon or measured by the sale, receipt, or distribution of motor fuel.
Structure Arkansas Code
Chapter 55 - Motor Fuels Taxes
Subchapter 2 - Motor Fuel Tax Law
§ 26-55-208. Sale of motor fuel exempt from sales or gross receipts tax
§ 26-55-209. Local taxes prohibited
§ 26-55-215. Distributor's license — Issuance of certificate
§ 26-55-216. Distributor's license — Nonassignable
§ 26-55-218. Distributor's license — Expiration
§ 26-55-220. Municipal licenses for distributors
§ 26-55-221. Licenses — Persons other than distributors
§ 26-55-223. Bonds — Deposit or pledge of government obligations as alternative
§ 26-55-236. Failure to file reports, statements, or returns — Falsification — Penalties
§ 26-55-239. Forms for reports or records
§ 26-55-246. Posting price of fuel plus tax
§ 26-55-248. Sale of fuels purchased from other than duly licensed distributor — Penalties