Arkansas Code
Subchapter 2 - License and Privilege Tax
§ 27-87-209. Tax or charge — Stream on state boundary

When a navigable stream makes a part of the boundary line of this state, if any tax or charge shall be assessed or collected by any adjoining state for the privilege of a ferry landing on the shore or bank of another state from this state, then the same tax or duty shall be assessed and collected for like privilege of landing on the banks or shores of this state.