Arkansas § 14-364-101 Levy of tax - Exception

Arkansas Statutes

§ 14-364-101 — Levy of tax - Exception

Arkansas § 14-364-101

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This text of Arkansas § 14-364-101 (Levy of tax - Exception) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 14-364-101 (2026).

Text

(a)The airport commission of any city or county, by and with the approval of the governing body of the city or county, may, by a majority vote of the membership of the commission, levy and collect a tax of one cent (1¢) per gallon on all aviation fuel sold at the airport operated and managed by the commission.

(b)This section and § 14-364-102 shall not apply to commercial scheduled airline carriers or agricultural flying.

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(a) The airport commission of any city or county, by and with the approval of the governing body of the city or county, may, by a majority vote of the membership of the commission, levy and collect a tax of one cent (1¢) per gallon on all aviation fuel sold at the airport operated and managed by the commission. (b) This section and § 14-364-102 shall not apply to commercial scheduled airline carriers or agricultural flying.