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Subchapter 2 - Motor Fuel Tax Law
§ 26-55-201. Title - This subchapter and any amendments thereof and supplements thereto shall...
§ 26-55-202. Definitions - As used in this subchapter: (1) “Bill of lading” means...
§ 26-55-204. Rules - The Secretary of the Department of Finance and Administration shall...
§ 26-55-207. Exemptions - The tax imposed by § 26-55-205 shall not be collected...
§ 26-55-208. Sale of motor fuel exempt from sales or gross receipts tax - No person selling motor fuel shall be liable to the...
§ 26-55-209. Local taxes prohibited - No city, village, town, county, township, or other subdivision or...
§ 26-55-215. Distributor's license — Issuance of certificate - The application in proper form having been accepted for filing,...
§ 26-55-216. Distributor's license — Nonassignable - The license certificate issued by the Secretary of the Department...
§ 26-55-218. Distributor's license — Expiration - A distributor's license remains in effect until cancelled as provided...
§ 26-55-220. Municipal licenses for distributors - Nothing in §§ 26-55-213 — 26-55-219 shall be construed so...
§ 26-55-221. Licenses — Persons other than distributors - Persons, other than distributors, purchasing or otherwise acquiring motor fuel...
§ 26-55-223. Bonds — Deposit or pledge of government obligations as alternative - In lieu of furnishing a bond executed by a surety...
§ 26-55-236. Failure to file reports, statements, or returns — Falsification — Penalties - Upon conviction, a person who refuses or neglects to make...
§ 26-55-239. Forms for reports or records - The Secretary of the Department of Finance and Administration shall...
§ 26-55-246. Posting price of fuel plus tax - Distributors and all other persons selling motor fuel may add...
§ 26-55-248. Sale of fuels purchased from other than duly licensed distributor — Penalties - A person who sells motor fuel purchased by him or...
§ 26-55-249. Public inspection of records - The records of the Secretary of the Department of Finance...
§ 26-55-250. Exchange of information among states - The Secretary of the Department of Finance and Administration upon...
Subchapter 4 - Refunds — Motor Fuels Used in Motor Buses
§ 26-55-401. Applicability of existing motor fuel refund laws - All provisions of § 26-55-301 et seq. [repealed], with respect...
§ 26-55-402. Effect of subchapter on state highway bonds - Nothing in this subchapter shall be construed as an impairment...
§ 26-55-403. Authority of secretary - The Secretary of the Department of Finance and Administration shall...
§ 26-55-404. Entitlement to refund - The owners or operators of motor buses operated on designated...
§ 26-55-406. Applications for refund - Applications for refund pursuant to this subchapter shall be sworn...
§ 26-55-407. Refund paid from Gasoline Tax Refund Fund - All valid claims for refund of motor fuel taxes under...
§ 26-55-408. Dealers' and sellers' records and reports - Dealers and sellers of motor fuel shall keep the same...
Subchapter 6 - Shipments of Motor Fuels
§ 26-55-601. Definitions - As used in this subchapter: (1) “Director” means the Director...
§ 26-55-602. Applicability - The provisions of this subchapter shall not be applicable to...
§ 26-55-604. Rules — Audit assistance - The Director of State Highways and Transportation shall prescribe and...
Subchapter 7 - Fuel Imported in Supply Tanks
§ 26-55-701. Purpose of tax - The tax imposed by this subchapter is levied for the...
§ 26-55-702. Liability for tax - Any person, firm, or corporation that operates on the highways...
§ 26-55-703. Exemptions - The tax levied by this subchapter shall not apply to...
§ 26-55-704. Allocation and distribution of tax - The funds collected under this subchapter shall be allocated and...
§ 26-55-709. Interstate carrier certificates or permits - When the Arkansas Department of Transportation receives an application for...
§ 26-55-711. Bonded and unbonded interstate motor fuel users — Penalty for insufficient purchase - Any motor fuel user who is a bonded or unbonded...
§ 26-55-712. Bonded and unbonded interstate users — Knowing failure to pay tax or penalty - Upon conviction, a bonded or unbonded motor fuel user who...
§ 26-55-716. Failure or refusal to pay tax — Penalties, interest, and costs - Any person who neglects or refuses to pay the tax...
Subchapter 8 - Unlicensed Out-of-State Trucks
§ 26-55-801. Purpose - The purpose of this subchapter is to afford service station...
§ 26-55-802. Failure to comply - It shall be prima facie evidence of failure to comply...
§ 26-55-804. Payment of tax - The tax shall be paid by the owner or operator...
Subchapter 9 - Vehicle Tank Inspections
§ 26-55-901. Definitions - As used in this subchapter: (1) (A) “Compartment” means the...
§ 26-55-905. Testing stations - The Director of the State Plant Board shall establish at...
§ 26-55-908. Marking tank - After testing and sealing by the Director of the State...
§ 26-55-909. Reinspection, retesting, and remeasurement - If any vehicle tank after having been tested shall become...
§ 26-55-910. Unlawful to use vehicle tanks unless tested and sealed - It shall be unlawful for any person to use any...
§ 26-55-911. Sealing of inlets and outlets - In making deliveries of petroleum products, all tank wagons, tank...
Subchapter 10 - Additional Taxes and Fees
§ 26-55-1001. Applicability - The additional taxes and fees levied in this subchapter on...
§ 26-55-1005. Motor fuel excise tax - This act may be referred to and cited as the...
Subchapter 11 - International Fuel Tax Agreement
§ 26-55-1101. Definition - As used in this subchapter, “secretary” means the Secretary of...
§ 26-55-1103. Persons subject to fuel tax agreement provisions - Upon and after the date on which the International Fuel...
Subchapter 13 - Refunds — Motor Fuels Used by Fire Departments
§ 26-55-1301. Definitions - As used in this subchapter: (1) “Distillate special fuel” means...
§ 26-55-1302. Applicability - Any fire department that purchases motor fuel or distillate special...
§ 26-55-1307. Construction - Nothing in this subchapter shall be construed as an impairment...
§ 26-55-1308. Authority of secretary - The Secretary of the Department of Finance and Administration may...