Arkansas Code
Subtitle 5 - State Taxes
Chapter 56 - Special Motor Fuels Taxes

Subchapter 1 - General Provisions

§ 26-56-101. Title - This chapter may be known and cited as the “Special...

§ 26-56-102. Definitions - As used in this chapter: (1) “Bill of lading” means...

§ 26-56-103. Penalties - Any person who violates or fails or refuses to comply...

§ 26-56-104. Rules - The Secretary of the Department of Finance and Administration is...

§ 26-56-107. False or fraudulent reports — Fraudulent avoidance of tax — Penalty - Upon conviction, a person who makes a false or fraudulent...

§ 26-56-109. Distribution of revenues - Except as provided in § 26-56-224(b)–(f), all taxes, penalties, and...

Subchapter 2 - Distillate Special Fuel

§ 26-56-206. Dealers' licenses and bonds — Municipal taxes - Section 26-56-204 does not prevent the collection of any privilege...

§ 26-56-212. Bonded and unbonded interstate users — Penalty for insufficient purchase - Any distillate special fuel user who is a bonded or...

§ 26-56-213. Bonded and unbonded users — Knowing failure to pay tax or penalty - Upon conviction, a bonded or unbonded distillate special fuel user...

§ 26-56-223. Definitions - As used in this section and §§ 26-56-224 — 26-56-231:...

§ 26-56-225. Use of dyed distillate special fuel - Dyed distillate special fuel shall not be used or utilized...

§ 26-56-230. Disposition of taxes, fees, and other revenues - Except as provided in § 26-56-224(b)-(f), all taxes, fees, penalties,...

§ 26-56-232. Electronic reports — Electronic funds transfer - shall be submitted by electronic means and to ensure that...

Subchapter 3 - Liquefied Gas Special Fuels

§ 26-56-302. Exemptions - The tax levied by this subchapter shall not be applicable...

§ 26-56-304. Users' permits generally - Nonfarm Vehicles Annual Additional Fee Passenger cars and motor homes...

§ 26-56-305. Users' permits — Transfer - When a motor vehicle permitted to use liquefied gas special...

§ 26-56-309. Reports by dealers - Every liquefied gas special fuels dealer on or before the...

§ 26-56-314. Nonresident users - If the Secretary of the Department of Finance and Administration...

Subchapter 5 - Additional Taxes and Fees

§ 26-56-501. Applicability - The additional taxes and fees levied in this subchapter on...

Subchapter 7 - Refunds — Motor Fuel Used by Fire Departments

§ 26-56-701. Definitions - As used in this subchapter: (1) “Distillate special fuel” means...

§ 26-56-702. Applicability - Any fire department that purchases motor fuel or distillate special...

§ 26-56-707. Construction - Nothing in this subchapter shall be construed as an impairment...

§ 26-56-708. Authority of secretary - The Secretary of the Department of Finance and Administration may...

Subchapter 8 - Additional Tax on Distillate Special Fuel

§ 26-56-801. Definition - As used in this subchapter, “distillate special fuel” means distillate...

§ 26-56-803. Administration - The tax on distillate special fuel levied by this subchapter...

§ 26-56-804. Disposition - The tax imposed by this subchapter is levied to provide...