Arkansas Code
Chapter 55 - Motor Fuels Taxes
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...