Arkansas Attorney General Reports May 2, 2003 (Opinion No.)

The Honorable Shane Broadway State Senator 201 S.E. 2nd Street Bryant, AR 72002 Dear Senator Broadway: I am writing in response to your request for my opinion on the following question: Does an automobile expense allowance paid to a mayor of a first class city, and reported to the Internal Revenue Service as taxable income on a Form 1099, constitute" salary" of the mayor as referred to in