Persons, other than distributors, purchasing or otherwise acquiring motor fuel in tank car, tank truck, or cargo lots for sale, distribution, or use within the State of Arkansas, in the discretion of the Secretary of the Department of Finance and Administration shall also be licensed as set forth in §§ 26-55-213 — 26-55-220 upon compliance with the provisions of §§ 26-55-213 — 26-55-220 and thereupon shall be deemed to be the distributor for all purposes of this subchapter with respect to the motor fuel received while the license remains unrevoked.
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