Arkansas Code Title 14, Subtitle 22, Chapter 364 - Tax on Aviation Fuel
§ 14-364-101 - Levy of Tax -- Exception.
(a) The airport commission of any city or county, by and with the approval of the governing body of the city or county, may,...
§ 14-364-102 - Use of Revenues.
All revenues derived from a tax levied upon aviation fuel as authorized in ยง 14-364-101 shall be set aside and used for the operation...