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.Acts 1969, No. 88, § 3; A.S.A. 1947, § 19-3508.
Arkansas Legal Code