Dyed distillate special fuel shall not be used or utilized in the fuel supply tank of any motor vehicle with the exception of:
(1) State and local government vehicles;
(2) Local transit buses;
(3) Intercity buses;
(4) School buses;
(5) Vehicles owned by aircraft museums;
(6) Vehicles used by nonprofit educational organizations; and
(7) Red Cross vehicles,
as the vehicles and buses are defined in Pub. L. No. 103-66 and the Internal Revenue Service Regulations made and promulgated pursuant to Pub. L. No. 103-66 which are in effect on April 6, 1995.
Structure Arkansas Code
Chapter 56 - Special Motor Fuels Taxes
Subchapter 2 - Distillate Special Fuel
§ 26-56-206. Dealers' licenses and bonds — Municipal taxes
§ 26-56-212. Bonded and unbonded interstate users — Penalty for insufficient purchase
§ 26-56-213. Bonded and unbonded users — Knowing failure to pay tax or penalty
§ 26-56-225. Use of dyed distillate special fuel