{"data":{"id":"us-ar/ark.-code-ann.-26-55-102","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-55-102","heading":"City motor bus system operating across state lines","body":"(a) The fee to be paid to this state for the registration and licensing of any motor bus used by a system of motor buses operating in lieu of a street car system in adjoining cities or incorporated towns which are separated by a state line shall not exceed the fee provided by law in the adjoining state for the bus when: (1) More than one-half (1/2) of the mileage of the routes regularly run by the motor bus system is outside this state; (2) More than one-half (1/2) of the gross revenues of the system is derived from its operation outside this state and from the carrying of passengers from outside this state into this state; (3) The system is operated in this state under a franchise contract with the Arkansas city or town; (4) The motor buses are not operated under any conditions whatever on any of the roads or highways in this state outside the corporate limits of the city or town; and (5) The motor bus system shall pay to this state a motor vehicle fuel tax at the applicable rate as fixed by the law of this state upon at least one-half (1/2) of the motor vehicle fuel used in the operation of the system as a whole. (b) At any time the adjoining city or town in Arkansas by ordinances may levy a privilege tax on the buses sufficient to reimburse the city or town for the use of its streets. Acts 1935, No. 185, § 1; Pope's Dig., § 6881; A.S.A. 1947, § 75-1132; Acts 2009, No. 655, § 41.\n\n(a) The fee to be paid to this state for the registration and licensing of any motor bus used by a system of motor buses operating in lieu of a street car system in adjoining cities or incorporated towns which are separated by a state line shall not exceed the fee provided by law in the adjoining state for the bus when: (1) More than one-half (1/2) of the mileage of the routes regularly run by the motor bus system is outside this state; (2) More than one-half (1/2) of the gross revenues of the system is derived from its operation outside this state and from the carrying of passengers from outside this state into this state; (3) The system is operated in this state under a franchise contract with the Arkansas city or town; (4) The motor buses are not operated under any conditions whatever on any of the roads or highways in this state outside the corporate limits of the city or town; and (5) The motor bus system shall pay to this state a motor vehicle fuel tax at the applicable rate as fixed by the law of this state upon at least one-half (1/2) of the motor vehicle fuel used in the operation of the system as a whole.\n\n(1) More than one-half (1/2) of the mileage of the routes regularly run by the motor bus system is outside this state;\n\n(2) More than one-half (1/2) of the gross revenues of the system is derived from its operation outside this state and from the carrying of passengers from outside this state into this state;\n\n(3) The system is operated in this state under a franchise contract with the Arkansas city or town;\n\n(4) The motor buses are not operated under any conditions whatever on any of the roads or highways in this state outside the corporate limits of the city or town; and\n\n(5) The motor bus system shall pay to this state a motor vehicle fuel tax at the applicable rate as fixed by the law of this state upon at least one-half (1/2) of the motor vehicle fuel used in the operation of the system as a whole.\n\n(b) At any time the adjoining city or town in Arkansas by ordinances may levy a privilege tax on the buses sufficient to reimburse the city or town for the use of its streets.","path":["AR Code","Title 26","Chapter 55","Subchapter 1"],"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":"7554a30cda888a3fa8647e5f7b02ddf3608f9ca79b1ccc572925cfef8dca2a95","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-55-101","next":"us-ar/ark.-code-ann.-26-55-201"},"notice":"GroundRules: Original legal text. Not legal advice."}