Browse Arkansas Code titles and sections
14-364-101. Levy of tax — Exception.
Arkansas Code — all titles (historical 2020) · legal_authorities
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, 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.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-364-101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:14-364-101
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: b274aaff99766af4dfdd4c11033163c8b0886202f8604f5fe6edac839c0aeb74
Source location: content.xml paragraph 59280
Stored source content
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, 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.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-364-102. Use of revenues.
All revenues derived from a tax levied upon aviation fuel as authorized in § 14-364-101 shall be set aside and used for the operation and maintenance of the airport for the construction of facilities at the airport or to retire bonds issued for the purchase or the improvement of the airport.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-364-102
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 14-364-102. This identifies an authority to review, not proof of applicability.