This subchapter and any amendments thereof and supplements thereto shall be known and may be cited as the “Motor Fuel Tax Law”, and as so constituted is hereinafter referred to as “this subchapter”.
Structure Arkansas Code
Chapter 55 - Motor Fuels Taxes
Subchapter 2 - Motor Fuel Tax Law
§ 26-55-208. Sale of motor fuel exempt from sales or gross receipts tax
§ 26-55-209. Local taxes prohibited
§ 26-55-215. Distributor's license — Issuance of certificate
§ 26-55-216. Distributor's license — Nonassignable
§ 26-55-218. Distributor's license — Expiration
§ 26-55-220. Municipal licenses for distributors
§ 26-55-221. Licenses — Persons other than distributors
§ 26-55-223. Bonds — Deposit or pledge of government obligations as alternative
§ 26-55-236. Failure to file reports, statements, or returns — Falsification — Penalties
§ 26-55-239. Forms for reports or records
§ 26-55-246. Posting price of fuel plus tax
§ 26-55-248. Sale of fuels purchased from other than duly licensed distributor — Penalties