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The provisions of this subchapter shall not be applicable to any licensed distributor or supplier of fuels within this state who does not import or export fuels.
Structure Arkansas Code
Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 55 - Motor Fuels Taxes
Subchapter 6 - Shipments of Motor Fuels
§ 26-55-601. Definitions
§ 26-55-602. Applicability
§ 26-55-604. Rules — Audit assistance