(a) Whenever any territory included within the boundaries of any city, incorporated town, or planned community in this state is included within the border tax rate on motor fuel, as provided for in § 26-55-210, or by any other law of this state governing the border area tax rate on motor fuel, the same rate of tax on motor fuel that applies in the border tax area of the city, incorporated town, or planned community shall also apply to all sales of motor fuel within the boundaries of the city, incorporated town, or planned community.(b) Except in a city bordering a state line that is the main channel of the Mississippi River, the provisions of this section shall apply only to that territory included within the limits of the city, incorporated town, or planned community on July 1, 2001, and shall not apply to territory added to or annexed to the city, incorporated town, or planned community after July 1, 2001.Acts 1953, No. 246, § 1; 1965 (1st Ex. Sess.), No. 41, § 8; 1967, No. 45, § 1; 1973, No. 507, § 1; 1977, No. 378, § 2; A.S.A. 1947, § 75-1107.1; Acts 1997, No. 727, § 2; 2001, No. 1498, § 1.
Arkansas Legal Code