Arkansas § 14-57-702 - Authority to levy.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-57-702 — Authority to levy., with citation guidance and answers to common questions.
§ 14-57-702. Authority to levy.
Notwithstanding the provisions of §§ 26-78-102 — 26-78-108 and in addition to such taxes as may be levied by the State of Arkansas for the privilege of using and operating motor vehicles on the public roads and highways of this state, any city of the first or second class and any incorporated town are authorized to levy an annual tax upon the owners of vehicles for the privilege of using and operating a motor vehicle upon the public roads, streets, and other public ways in the city or town. The levy of the tax authorized by this section shall be, by ordinance, duly adopted by the governing body of the city or town. The tax authorized in this section to be levied shall be designated and known as the “city or town vehicle tax.” Each levy by the governing body of the city or town shall be for collection during the calendar year following the year in which the levy is made, and each year thereafter, until the tax is amended or repealed by the governing body of the city or town.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-57-702
What does Arkansas Code of 1987 Annotated § 14-57-702 cover?
Section 14-57-702 ("Authority to levy.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arkansas § 14-57-702?
A common citation format is "Arkansas Code of 1987 Annotated § 14-57-702" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arkansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.
How does Arkansas § 14-57-702 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.