Arkansas § 26-55-211 Border tax rate applicable within corporate boundaries

Arkansas Statutes

§ 26-55-211 — Border tax rate applicable within corporate boundaries

Arkansas § 26-55-211

Title26

This text of Arkansas § 26-55-211 (Border tax rate applicable within corporate boundaries) 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. § 26-55-211 (2026).

Text

(a)Whenever any territory included within the boundaries of any city, incorporated town, or planned community in this state is included within the border tax rate on motor fuel, as provided for in § 26-55-210 , or by any other law of this state governing the border area tax rate on motor fuel, the same rate of tax on motor fuel that applies in the border tax area of the city, incorporated town, or planned community shall also apply to all sales of motor fuel within the boundaries of the city, incorporated town, or planned community.

(b)Except in a city bordering a state line that is the main channel of the Mississippi River, the provisions of this section shall apply only to that territory included within the limits of the city, incorporated town, or planned community on July 1, 2001, an

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(a) Whenever any territory included within the boundaries of any city, incorporated town, or planned community in this state is included within the border tax rate on motor fuel, as provided for in § 26-55-210 , or by any other law of this state governing the border area tax rate on motor fuel, the same rate of tax on motor fuel that applies in the border tax area of the city, incorporated town, or planned community shall also apply to all sales of motor fuel within the boundaries of the city, incorporated town, or planned community. (b) Except in a city bordering a state line that is the main channel of the Mississippi River, the provisions of this section shall apply only to that territory included within the limits of the city, incorporated town, or planned community on July 1, 2001, and shall not apply to territory added to or annexed to the city, incorporated town, or planned community after July 1, 2001.

Legislative History

Acts 1953, No. 246, § 1; 1965 (1st Ex. Sess.), No. 41, § 8; 1967, No. 45, § 1; 1973, No. 507, § 1; 1977, No. 378, § 2; A.S.A. 1947, § 75-1107.1; Acts 1997, No. 727, § 2; 2001, No. 1498, § 1.