Except as provided in § 26-56-224(b)-(f), all taxes, fees, penalties, and other amounts collected under the provisions of §§ 26-56-223 — 26-56-231 shall be classified as special revenues, and the net amount shall be distributed as provided by the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq.
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