The tax levied by this subchapter shall not apply to gasoline imported into this state in the fuel supply tanks, including any additional containers, of motor vehicles being used solely for noncommercial purposes if the aggregate capacity of the fuel supply tanks, including any additional containers, does not exceed thirty gallons (30 gals.).
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