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This chapter may be known and cited as the “Special Motor Fuels Tax Law”.
Structure Arkansas Code
Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 56 - Special Motor Fuels Taxes
Subchapter 1 - General Provisions
§ 26-56-101. Title
§ 26-56-102. Definitions
§ 26-56-103. Penalties
§ 26-56-104. Rules
§ 26-56-107. False or fraudulent reports — Fraudulent avoidance of tax — Penalty
§ 26-56-109. Distribution of revenues