Chapter

Motor Fuels Taxes

Ark. Code Ann. § 26-55-101— Exemption for United States Government vehicles — Refunds
Ark. Code Ann. § 26-55-102— City motor bus system operating across state lines
Ark. Code Ann. § 26-55-201— Title
Ark. Code Ann. § 26-55-202— Definitions
Ark. Code Ann. § 26-55-203— Effect of reference to subchapter
Ark. Code Ann. § 26-55-204— Rules
Ark. Code Ann. § 26-55-205— Levy of tax
Ark. Code Ann. § 26-55-206— Purpose of tax — Allocation
Ark. Code Ann. § 26-55-207— Exemptions
Ark. Code Ann. § 26-55-208— Sale of motor fuel exempt from sales or gross receipts tax
Ark. Code Ann. § 26-55-209— Local taxes prohibited
Ark. Code Ann. § 26-55-210— Border tax rate areas generally
Ark. Code Ann. § 26-55-211— Border tax rate applicable within corporate boundaries
Ark. Code Ann. § 26-55-212— Border tax rate areas — Use of auxiliary fuel tanks — Definition
Ark. Code Ann. § 26-55-213— Distributor's license — Requirement — Penalty for noncompliance
Ark. Code Ann. § 26-55-214— Distributor's license — Application and bond
Ark. Code Ann. § 26-55-215— Distributor's license — Issuance of certificate
Ark. Code Ann. § 26-55-216— Distributor's license — Nonassignable
Ark. Code Ann. § 26-55-217— Distributor's license — Display required
Ark. Code Ann. § 26-55-218— Distributor's license — Expiration
Ark. Code Ann. § 26-55-219— Distributor's license — Refusal
Ark. Code Ann. § 26-55-220— Municipal licenses for distributors
Ark. Code Ann. § 26-55-221— Licenses — Persons other than distributors
Ark. Code Ann. § 26-55-222— Bonds — Requirement — Amounts — Waiver
Ark. Code Ann. § 26-55-223— Bonds — Deposit or pledge of government obligations as alternative
Ark. Code Ann. § 26-55-224— Bonds — Additional bonds — Conditions for requirement
Ark. Code Ann. § 26-55-225— Bonds — New bonds — Conditions for requirement
Ark. Code Ann. § 26-55-226— Bonds — Release or discharge of surety
Ark. Code Ann. § 26-55-227— [Repealed.]
Ark. Code Ann. § 26-55-228— [Repealed.]
Ark. Code Ann. § 26-55-229— Tax reports
Ark. Code Ann. § 26-55-230— Computation and payment of tax
Ark. Code Ann. § 26-55-231— Failure to report or pay tax — Revocation or cancellation of license
Ark. Code Ann. § 26-55-232— Failure to report or pay taxes promptly — Penalties
Ark. Code Ann. § 26-55-233— [Repealed.]
Ark. Code Ann. § 26-55-234— Statements and reports from persons not distributors
Ark. Code Ann. § 26-55-235— Reports from carriers transporting motor fuel
Ark. Code Ann. § 26-55-236— Failure to file reports, statements, or returns — Falsification — Penalties
Ark. Code Ann. § 26-55-237— [Repealed.]
Ark. Code Ann. § 26-55-238— [Repealed.]
Ark. Code Ann. § 26-55-239— Forms for reports or records
Ark. Code Ann. § 26-55-240— Discontinuance or transfer of business
Ark. Code Ann. § 26-55-241— Unpaid tax — Lien on property — Enforcement
Ark. Code Ann. § 26-55-242— Sale of distributor's property — Certificate of lien
Ark. Code Ann. § 26-55-243— [Repealed.]
Ark. Code Ann. § 26-55-244— [Repealed.]
Ark. Code Ann. § 26-55-245— Refunds — Taxes erroneously or illegally collected — Lost fuel
Ark. Code Ann. § 26-55-246— Posting price of fuel plus tax
Ark. Code Ann. § 26-55-247— Confiscation and sale of equipment of persons transporting motor fuel unlawfully
Ark. Code Ann. § 26-55-248— Sale of fuels purchased from other than duly licensed distributor — Penalties
Ark. Code Ann. § 26-55-249— Public inspection of records
Ark. Code Ann. § 26-55-250— Exchange of information among states
Ark. Code Ann. § 26-55-301— — 26-55-321. [Repealed.]
Ark. Code Ann. § 26-55-401— Applicability of existing motor fuel refund laws
Ark. Code Ann. § 26-55-402— Effect of subchapter on state highway bonds
Ark. Code Ann. § 26-55-403— Authority of secretary
Ark. Code Ann. § 26-55-404— Entitlement to refund
Ark. Code Ann. § 26-55-405— Refund permits
Ark. Code Ann. § 26-55-406— Applications for refund
Ark. Code Ann. § 26-55-407— Refund paid from Gasoline Tax Refund Fund
Ark. Code Ann. § 26-55-408— Dealers' and sellers' records and reports
Ark. Code Ann. § 26-55-501— — 26-55-511. [Repealed.]
Ark. Code Ann. § 26-55-601— Definitions
Ark. Code Ann. § 26-55-602— Applicability
Ark. Code Ann. § 26-55-603— Penalties — Impoundment of vehicles
Ark. Code Ann. § 26-55-604— Rules — Audit assistance
Ark. Code Ann. § 26-55-605— Import/export load permit required — Exception
Ark. Code Ann. § 26-55-606— Bill of lading required — Penalty
Ark. Code Ann. § 26-55-607— Documentation to be retained in vehicle — Exception
Ark. Code Ann. § 26-55-608— Authority to stop, investigate, and impound vehicles
Ark. Code Ann. § 26-55-609— Responsibility for taxes — Provisions cumulative
Ark. Code Ann. § 26-55-610— Licensing and bonding requirements — Penalties
Ark. Code Ann. § 26-55-701— Purpose of tax
Ark. Code Ann. § 26-55-702— Liability for tax
Ark. Code Ann. § 26-55-703— Exemptions
Ark. Code Ann. § 26-55-704— Allocation and distribution of tax
Ark. Code Ann. § 26-55-705— License required — Application
Ark. Code Ann. § 26-55-706— Bond of applicant
Ark. Code Ann. § 26-55-707— License — Issuance — Terms and conditions
Ark. Code Ann. § 26-55-708— Registration of licensee's motor vehicles
Ark. Code Ann. § 26-55-709— Interstate carrier certificates or permits
Ark. Code Ann. § 26-55-710— Quarterly mileage reports — Tax computation
Ark. Code Ann. § 26-55-711— Bonded and unbonded interstate motor fuel users — Penalty for insufficient purchase
Ark. Code Ann. § 26-55-712— Bonded and unbonded interstate users — Knowing failure to pay tax or penalty
Ark. Code Ann. § 26-55-713— Claims for refunds by nonbonded users
Ark. Code Ann. § 26-55-714— Interstate users — Tax refund procedure
Ark. Code Ann. § 26-55-715— [Repealed.]
Ark. Code Ann. § 26-55-716— Failure or refusal to pay tax — Penalties, interest, and costs
Ark. Code Ann. § 26-55-717— Unlicensed users — Failure to pay tax — Burden of proof
Ark. Code Ann. § 26-55-718— Failure to file report or pay tax, filing fraudulent reports, etc. — Penalties
Ark. Code Ann. § 26-55-719— Records — Preservation — Inspection
Ark. Code Ann. § 26-55-801— Purpose
Ark. Code Ann. § 26-55-802— Failure to comply
Ark. Code Ann. § 26-55-803— Entry slips required — Computation of tax
Ark. Code Ann. § 26-55-804— Payment of tax
Ark. Code Ann. § 26-55-901— Definitions
Ark. Code Ann. § 26-55-902— Penalties
Ark. Code Ann. § 26-55-903— Rules
Ark. Code Ann. § 26-55-904— Measurement of vehicle tanks
Ark. Code Ann. § 26-55-905— Testing stations
Ark. Code Ann. § 26-55-906— Time and place of inspection
Ark. Code Ann. § 26-55-907— Testing and sealing
Ark. Code Ann. § 26-55-908— Marking tank
Ark. Code Ann. § 26-55-909— Reinspection, retesting, and remeasurement
Ark. Code Ann. § 26-55-910— Unlawful to use vehicle tanks unless tested and sealed
Ark. Code Ann. § 26-55-911— Sealing of inlets and outlets
Ark. Code Ann. § 26-55-912— Display of marks indicating proper gauging — Exemption from subchapter
Ark. Code Ann. § 26-55-1001— Applicability
Ark. Code Ann. § 26-55-1002— Additional tax levied on motor fuel
Ark. Code Ann. § 26-55-1003— [Repealed.]
Ark. Code Ann. § 26-55-1004— Disposition of revenues
Ark. Code Ann. § 26-55-1005— Motor fuel excise tax
Ark. Code Ann. § 26-55-1006— Excise tax rates
Ark. Code Ann. § 26-55-1101— Definition
Ark. Code Ann. § 26-55-1102— Authority to enter fuel tax agreement — Audits not precluded — Identification decal costs
Ark. Code Ann. § 26-55-1103— Persons subject to fuel tax agreement provisions
Ark. Code Ann. § 26-55-1201— Additional taxes on motor fuel, distillate special fuels, and liquefied gas special fuels
Ark. Code Ann. § 26-55-1202— Additional funds deposited into State Treasury
Ark. Code Ann. § 26-55-1301— Definitions
Ark. Code Ann. § 26-55-1302— Applicability
Ark. Code Ann. § 26-55-1303— Refund permit
Ark. Code Ann. § 26-55-1304— Applications for refunds
Ark. Code Ann. § 26-55-1305— Refund paid from Gasoline Tax Refund Fund
Ark. Code Ann. § 26-55-1306— Records — Inspection
Ark. Code Ann. § 26-55-1307— Construction
Ark. Code Ann. § 26-55-1308— Authority of secretary