Chapter

Special Motor Fuels Taxes

Ark. Code Ann. § 26-56-101— Title
Ark. Code Ann. § 26-56-102— Definitions
Ark. Code Ann. § 26-56-103— Penalties
Ark. Code Ann. § 26-56-104— Rules
Ark. Code Ann. § 26-56-105— Payment of tax by Arkansas Department of Transportation
Ark. Code Ann. § 26-56-106— [Repealed.]
Ark. Code Ann. § 26-56-107— False or fraudulent reports — Fraudulent avoidance of tax — Penalty
Ark. Code Ann. § 26-56-108— [Repealed.]
Ark. Code Ann. § 26-56-109— Distribution of revenues
Ark. Code Ann. § 26-56-201— Imposition of tax — Exemptions
Ark. Code Ann. § 26-56-202— Collection and payment of tax
Ark. Code Ann. § 26-56-203— [Repealed.]
Ark. Code Ann. § 26-56-204— Licenses and bonds for suppliers and users, etc., generally
Ark. Code Ann. § 26-56-205— [Repealed.]
Ark. Code Ann. § 26-56-206— Dealers' licenses and bonds — Municipal taxes
Ark. Code Ann. § 26-56-207— [Repealed.]
Ark. Code Ann. § 26-56-208— Suppliers' and users' reports — Computation and remittance of tax
Ark. Code Ann. § 26-56-209— Records required — Invoices — Falsification of records
Ark. Code Ann. § 26-56-210— [Repealed.]
Ark. Code Ann. § 26-56-211— [Repealed.]
Ark. Code Ann. § 26-56-212— Bonded and unbonded interstate users — Penalty for insufficient purchase
Ark. Code Ann. § 26-56-213— Bonded and unbonded users — Knowing failure to pay tax or penalty
Ark. Code Ann. § 26-56-214— Interstate users — Reports — Computation of tax and refunds
Ark. Code Ann. § 26-56-215— Interstate users — Tax refund procedure
Ark. Code Ann. § 26-56-216— Power to stop, investigate, and impound vehicles — Assessment of tax
Ark. Code Ann. § 26-56-217— Separate storage tanks for taxable distillate special fuel and for tax-free storage
Ark. Code Ann. § 26-56-218— Bulk sales
Ark. Code Ann. § 26-56-219— Cargo tank-to-carburetor connections unlawful — Penalties
Ark. Code Ann. § 26-56-220— Unlawful activities regarding operation of motor vehicles
Ark. Code Ann. § 26-56-221— Distribution of taxes
Ark. Code Ann. § 26-56-222— Disposition of funds collected under §§ 26-56-201, 26-56-214, and 27-14-601
Ark. Code Ann. § 26-56-223— Definitions
Ark. Code Ann. § 26-56-224— Fuel used for off-road purposes — Imposition of tax on dyed distillate special fuel — Definition
Ark. Code Ann. § 26-56-225— Use of dyed distillate special fuel
Ark. Code Ann. § 26-56-226— Penalty for improper use of dyed distillate special fuel
Ark. Code Ann. § 26-56-227— Mixed dyed and undyed distillate special fuel — Additional penalty
Ark. Code Ann. § 26-56-228— Authority of secretary
Ark. Code Ann. § 26-56-229— Multiple violations
Ark. Code Ann. § 26-56-230— Disposition of taxes, fees, and other revenues
Ark. Code Ann. § 26-56-231— Rules
Ark. Code Ann. § 26-56-232— Electronic reports — Electronic funds transfer
Ark. Code Ann. § 26-56-301— Levy and imposition of tax — Alternative payment of fees
Ark. Code Ann. § 26-56-302— Exemptions
Ark. Code Ann. § 26-56-303— Suppliers and dealers — Licenses and bonds
Ark. Code Ann. § 26-56-304— Users' permits generally
Ark. Code Ann. § 26-56-305— Users' permits — Transfer
Ark. Code Ann. § 26-56-306— Users' permits — Window decals
Ark. Code Ann. § 26-56-307— Suppliers or interstate users — Computation, reporting, and payment of tax
Ark. Code Ann. § 26-56-308— Reports and payment of tax by suppliers
Ark. Code Ann. § 26-56-309— Reports by dealers
Ark. Code Ann. § 26-56-310— Surrender of license or permit — Discontinuance of business
Ark. Code Ann. § 26-56-311— Revocation of supplier's or dealer's license
Ark. Code Ann. § 26-56-312— Importation or use by unlicensed persons
Ark. Code Ann. § 26-56-313— Purchases by unlicensed persons — Payment of tax
Ark. Code Ann. § 26-56-314— Nonresident users
Ark. Code Ann. § 26-56-315— Conversion of vehicles for use of liquefied gas special fuels
Ark. Code Ann. § 26-56-401— — 26-56-404. [Repealed.]
Ark. Code Ann. § 26-56-405— Payment of tax by Arkansas Department of Transportation
Ark. Code Ann. § 26-56-406— — 26-56-408. [Repealed.]
Ark. Code Ann. § 26-56-501— Applicability
Ark. Code Ann. § 26-56-502— Additional tax levied
Ark. Code Ann. § 26-56-503— [Repealed.]
Ark. Code Ann. § 26-56-504— Disposition of revenues
Ark. Code Ann. § 26-56-601— Excise tax levied
Ark. Code Ann. § 26-56-602— Additional funds deposited into State Treasury
Ark. Code Ann. § 26-56-701— Definitions
Ark. Code Ann. § 26-56-702— Applicability
Ark. Code Ann. § 26-56-703— Refund permit
Ark. Code Ann. § 26-56-704— Applications for refund
Ark. Code Ann. § 26-56-705— Refund paid from Gasoline Tax Refund Fund
Ark. Code Ann. § 26-56-706— Records — Inspection
Ark. Code Ann. § 26-56-707— Construction
Ark. Code Ann. § 26-56-708— Authority of secretary
Ark. Code Ann. § 26-56-801— Definition
Ark. Code Ann. § 26-56-802— Additional tax on distillate special fuel
Ark. Code Ann. § 26-56-803— Administration
Ark. Code Ann. § 26-56-804— Disposition