Ark. Code § 14-57-703
Current with legislation from 2024 Fiscal and Special Sessions.
Any city of the first or second class or any incorporated town levying and collecting a vehicle tax under the provisions of this subchapter shall not be entitled to levy and collect a vehicle tax under the provisions of §§ 26-78-102 - 26-78-108, relating to motor vehicle tax for local highways.
Ark. Code § 14-57-703