{"data":{"id":"us-ar/ark.-code-ann.-14-57-703","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-57-703","heading":"Other taxation prohibited","body":"Any city of the first or second class or any incorporated town levying and collecting a vehicle tax under the provisions of this subchapter shall not be entitled to levy and collect a vehicle tax under the provisions of §§ 26-78-102 - 26-78-108 , relating to motor vehicle tax for local highways.","path":["AR Code","Title 14","Chapter 57","Subchapter 7"],"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":"6affa4f72aa1a3378ab9fde0370db93f6259e41d81adf9833f03486fdb4b6ce5","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-57-702","next":"us-ar/ark.-code-ann.-14-57-704"},"notice":"GroundRules: Original legal text. Not legal advice."}