Nothing in §§ 26-55-213 — 26-55-219 shall be construed so as to prevent the collection of any privilege or occupation taxes by any municipality of this state for engaging within the limits of the municipality in the business of distributor or the business of selling, dealing in, or storing petroleum products.
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