Arkansas Code Title 26, Subtitle 6, Chapter 78 - County and Municipal Motor Vehicle Tax

• § 26-78-101 - Construction.
  This chapter shall be liberally construed to accomplish this chapter's purposes.
• § 26-78-102 - Authority to Levy Vehicle Tax.
  (a) In addition to such taxes as are levied by the State of Arkansas for the privilege of using and operating motor vehicles on...
• § 26-78-103 - Procedure for Levying.
  (a) (1) The counties of the state shall have the first opportunity to levy the County and Municipality Vehicle Tax. (2) (A) Any levy...
• § 26-78-104 - Classification of Vehicles -- Maximum Tax.
  (a) The resolution of the county quorum court or of the governing body of a municipality, as the case may be, may contain a...
• § 26-78-105 - Payment of Tax -- Penalty.
  (a) (1) The County and Municipality Vehicle Tax shall be due and payable, without penalty, during the month of January of the calendar year...
• § 26-78-106 - Collection of Tax -- Receipts.
  (a) The County and Municipality Vehicle Tax in the case of a levy by the county shall be collected by the county collector and...
• § 26-78-107 - Disposition of Revenues.
  (a) For the purpose of segregating and keeping apart the revenues derived from the County and Municipality Vehicle Tax from the other revenues of...
• § 26-78-108 - Disbursement of Revenues.
  (a) In the case of the County and Municipality Vehicle Tax, the county treasurer not later than the tenth day next following the end...
• § 26-78-109 - Additional Uses of Revenues Authorized.
  (a) Any county or municipality levying the County and Municipality Vehicle Tax as authorized in this chapter, in addition to the uses authorized in...
• § 26-78-110 - Authority to Issue Revenue Bonds by Counties and Municipalities.
  (a) Counties and municipalities are authorized to issue revenue bonds and to use the proceeds thereof either alone or together with other available funds...
• § 26-78-111 - Election Required.
  (a) Revenue bonds may be issued only with the approval of a majority of the qualified electors of the municipality or county voting at...
• § 26-78-112 - Nature of Bonds.
  (a) As the county court in the case of bonds issued by a county, and the governing body of the municipality in the case...
• § 26-78-113 - Issuance of Bonds.
  (a) The bonds may be issued in one (1) or more series, and there may be successive bond issues for the purpose of accomplishing...
• § 26-78-114 - Sale of Bonds.
  (a) All bonds issued under this chapter may be sold for such price, including, without limitation, sale without discount, and in such manner as...
• § 26-78-115 - Execution of Bonds.
  (a) Bonds shall be executed by the manual or facsimile signature of the county judge and by the manual signature of the county clerk...
• § 26-78-116 - Obligation of Bonds -- Payment.
  (a) Revenue bonds issued under this chapter shall not be general obligations of the county or of the municipality but shall be special obligations,...
• § 26-78-117 - Issuance of Refunding Bonds.
  (a) Revenue bonds may be issued for the purpose of refunding any obligations issued under this chapter. The refunding bonds may be combined into...
• § 26-78-118 - Bonds -- Tax Exemption.
  Interest on all bonds issued under this chapter shall be exempt from state income taxes, and the principal thereof shall be exempt from state...
• § 26-78-119 - Legal Investments.
  Bonds issued under this chapter shall be eligible to secure deposits of all public funds and shall be legal for the investment of bank,...
• § 26-78-120 - Authority to Levy a Tax to Finance or Support a Regional Mobility Authority.
  (a) (1) In addition to all other taxes imposed under this chapter for the privilege of using and operating vehicles, a county that is...

Last modified: November 15, 2016