Arkansas Code
Chapter 55 - Motor Fuels Taxes
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...