Any person, firm, or corporation that operates on the highways of this state a motor carrier, bus, truck, transport, or other motor vehicle, having a gross loaded weight of twenty-six thousand one pounds (26,001 lbs.) or more and having motor fuel commonly or commercially sold and used as gasoline as defined in § 26-55-202 in its fuel tank or tanks upon which the Arkansas motor fuel tax has not been paid is liable for a tax at the rate per gallon under § 26-55-205 on the gasoline used or consumed in the State of Arkansas, subject to § 26-55-710.
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