Arkansas Code Annotated

Ark. Code Ann. § 26-63-302 (2026)

Rental vehicle tax

✓ current as of May 2026
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History. Acts 2007, No. 182, § 1; 2017, No. 707, § 305; 2019, No. 910, §§ 4357, 4358.

Amendments. The 2017 amendment substituted “Department of Transportation” for “State Highway and Transportation Department” in (c)(2)(A)(ii).

The 2019 amendment substituted “Secretary” for “Director” in (b)(3)(A) and “secretary” for “director” in (c)(2)(A)(i).