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Ark. Code Ann. § 26-56-701

Definitions

Known as the Special Motor Fuels Tax Law

The act spans §§ 26-56-101 to 26-56-804 (77 sections).

Acts 2001, No. 419, § 1; 2019, No. 910, § 4095.

As used in this subchapter:

(1) “Distillate special fuel” means distillate special fuel as defined in § 26-56-102;

(2) “Fire truck” means fire department-owned firefighting apparatus used to respond to fire alarms, including, but not limited to, tanker trucks, pumper trucks, and equipment trucks.

(3) “Fire truck” does not include passenger vehicles and ambulances; and

(4) “Motor fuel” means motor fuel as defined in § 26-55-202.

Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.