{"data":{"id":"us-ar/ark.-code-ann.-14-364-101","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-364-101","heading":"Levy of tax - Exception","body":"(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.\n\n(b) This section and § 14-364-102 shall not apply to commercial scheduled airline carriers or agricultural flying.","path":["AR Code","Title 14","Chapter 364"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"8f8b6972a2ab58bd8d39af3266e770b4020cf735095cea825199c9a5fd2ddf6b","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-363-307","next":"us-ar/ark.-code-ann.-14-364-102"},"notice":"GroundRules: Original legal text. Not legal advice."}