The tax imposed by this subchapter is levied for the purpose of providing revenue to be used by the State of Arkansas to defray the expenses of the administration of this subchapter and for the purpose of construction, reconstruction, maintenance, and repair of roads, highways, and bridges, and for the payment of obligations incurred for these purposes.
Structure Arkansas Code
Chapter 55 - Motor Fuels Taxes
Subchapter 7 - Fuel Imported in Supply Tanks
§ 26-55-702. Liability for tax
§ 26-55-704. Allocation and distribution of tax
§ 26-55-709. Interstate carrier certificates or permits
§ 26-55-711. Bonded and unbonded interstate motor fuel users — Penalty for insufficient purchase
§ 26-55-712. Bonded and unbonded interstate users — Knowing failure to pay tax or penalty
§ 26-55-716. Failure or refusal to pay tax — Penalties, interest, and costs