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§ 14-57-711. Collection of and receipt for tax

AR Code § 14-57-711 (2018) (N/A)
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(a) Any city or town levying a vehicle tax under the provisions of this subchapter shall designate, by ordinance, an official to collect the tax.

(b)

(1) The official shall use consecutively numbered receipts, printed in duplicate, to acknowledge payment of the tax.

(2) Each receipt shall have printed on it:

(A) The name of the city or town;

(B) The name of the tax;

(C) The year of the tax;

(D) Space for indicating the name and address of the taxpayer;

(E) The date of payment;

(F) The amount of tax;

(G) The amount of penalty;

(H) The total amount collected;

(I) The make and model of the vehicle;

(J) The state motor vehicle license number at the time attached to the vehicle; and

(K) Space for the signature of the official collecting the tax.

(c) At the time of issuing his receipt, the official shall also deliver to the taxpayer a windshield sticker, metal tag, or other type of identification to be attached to the vehicle by the owner.

(d) A new series of receipts shall be issued for each year's tax.

(e)

(1) A separate receipt shall be issued for each vehicle, the original of which shall be given to the taxpayer at the time of the payment of the tax.

(2) The duplicate receipt shall be retained by the official for accounting and auditing purposes.

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§ 14-57-711. Collection of and receipt for tax