reglab/housing_qa huggingface dataset:
AR Code § 26-55-604 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 6 - Shipments of Motor Fuels|§ 26-55-604. Rules — Audit assistance

 The Director of State Highways and Transportation shall prescribe and promulgate rules necessary for the proper enforcement of this subchapter with the advice of the Legislative Council, and in any audits conducted by the Arkansas Department of Transportation relating to the Motor Fuel Tax Law, § 26-55-201 et seq., or the Special Motor Fuels Tax Law, § 26-56-101 et seq., or this subchapter or other pertinent laws, may call upon the Secretary of the Department of Finance and Administration for assistance.
AR Code § 26-55-701 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|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 purpose of providing revenue to be used by the State of Arkansas to defray the expenses of the administration of this subchapter and for the purpose of construction, reconstruction, maintenance, and repair of roads, highways, and bridges, and for the payment of obligations incurred for these purposes.
AR Code § 26-55-702 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 7 - Fuel Imported in Supply Tanks|§ 26-55-702. Liability for tax

 Any person, firm, or corporation that operates on the highways of this state a motor carrier, bus, truck, transport, or other motor vehicle, having a gross loaded weight of twenty-six thousand one pounds (26,001 lbs.) or more and having motor fuel commonly or commercially sold and used as gasoline as defined in § 26-55-202 in its fuel tank or tanks upon which the Arkansas motor fuel tax has not been paid is liable for a tax at the rate per gallon under § 26-55-205 on the gasoline used or consumed in the State of Arkansas, subject to § 26-55-710.
AR Code § 26-55-703 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 7 - Fuel Imported in Supply Tanks|§ 26-55-703. Exemptions

 The tax levied by this subchapter shall not apply to gasoline imported into this state in the fuel supply tanks, including any additional containers, of motor vehicles being used solely for noncommercial purposes if the aggregate capacity of the fuel supply tanks, including any additional containers, does not exceed thirty gallons (30 gals.).
AR Code § 26-55-704 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 7 - Fuel Imported in Supply Tanks|§ 26-55-704. Allocation and distribution of tax

 The funds collected under this subchapter shall be allocated and distributed only in the manner established by the laws relating to motor fuel taxes.
AR Code § 26-55-709 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 7 - Fuel Imported in Supply Tanks|§ 26-55-709. Interstate carrier certificates or permits

 When the Arkansas Department of Transportation receives an application for an interstate carrier certificate or permit, with the appropriate fees for the certificate or permit, and also receives an application for a fuel user permit from that same applicant, the Arkansas Department of Transportation shall deliver the application for a fuel user permit to the Motor Fuel Tax Section of the Department of Finance and Administration for issuance of the fuel user permit.
AR Code § 26-55-711 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 7 - Fuel Imported in Supply Tanks|§ 26-55-711. Bonded and unbonded interstate motor fuel users — Penalty for insufficient purchase

 Any motor fuel user who is a bonded or unbonded interstate motor fuel user as defined in § 26-55-710 who, upon arriving at a point of exit from this state, has failed to purchase sufficient gallons of motor fuel in this state and pay the tax as required by law as provided in this subchapter, calculated at the rate of four miles per gallon (4 m.p.g.) for each mile traveled in this state, shall:   (1) If an unbonded motor fuel user, pay a penalty of four cents (4¢) per gallon on each gallon of fuel which he or she failed to buy in this state, in addition to paying the tax on the fuel at the point of exit from this state upon which the tax has not been paid; and  (2) If a bonded motor fuel user, pay a penalty of four cents (4¢) per gallon of the total number of gallons of fuel which he or she failed to buy in this state during each report period, in addition to paying the tax upon the fuel upon which tax has not been paid.
AR Code § 26-55-712 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 7 - Fuel Imported in Supply Tanks|§ 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 knowingly fails to pay the Arkansas gallonage tax due the State of Arkansas on motor fuel used on the highways of this state as required in § 26-55-710 with respect to motor fuel taxes on Class C vehicles, or knowingly fails to pay the penalty on the motor fuel on which the Arkansas motor fuel tax has not been paid as required in § 26-55-711 is guilty of a Class A misdemeanor.
AR Code § 26-55-716 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 7 - Fuel Imported in Supply Tanks|§ 26-55-716. Failure or refusal to pay tax — Penalties, interest, and costs

 Any person who neglects or refuses to pay the tax levied by this subchapter at the time and as provided for in this subchapter shall become liable for the amount of the tax, together with a penalty of twenty percent (20%) thereof or a minimum of five dollars ($5.00), whichever is greater, plus interest at the rate of six percent (6%) per annum from the date when due until paid. If the tax, penalty, and interest are collected by proceedings in court, an additional penalty of twenty percent (20%) of the tax shall also be imposed and collected as attorney's fees.
AR Code § 26-55-801 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|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 operators throughout the State of Arkansas an equal opportunity in the sale of motor fuel and special motor fuel to out-of-state truckers and to provide a means for payment of the fuel tax.
AR Code § 26-55-802 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 8 - Unlicensed Out-of-State Trucks|§ 26-55-802. Failure to comply

 It shall be prima facie evidence of failure to comply with and intent to evade the provisions of this subchapter when any person or operator of an unlicensed motor fuel user or special motor fuel user out-of-state truck who has not complied with this subchapter is traveling upon a state highway within fifty (50) miles of the state line in the direction of exit of the State of Arkansas. The person or operator shall be liable for the penalty and interest set out in § 26-55-716.
AR Code § 26-55-804 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 8 - Unlicensed Out-of-State Trucks|§ 26-55-804. Payment of tax

 The tax shall be paid by the owner or operator of the truck or vehicle in either of the following ways, at the option of the owner or operator:   (1)  (A) By the purchase of a sufficient amount or quantity of fuel from a retail dealer within the State of Arkansas to propel the vehicle the number of miles which the vehicle travels upon the highways of this state.  (B) At the time of the purchase of the fuel, the owner or operator of the vehicle shall obtain from the dealer from whom purchased an invoice or sales ticket, or forms approved by the Secretary of the Department of Finance and Administration, which shall contain the name and address of the seller of the fuel, the name and address of the purchaser, the date of purchase, the amount or quantity and kind of fuel purchased, and the invoice or sales ticket shall remain in the vehicle for the remainder of the trip over the highways of this state.  (C) The invoice or sales ticket shall be preserved and retained by the owner or operator for not less than three (3) years and shall be produced for the inspection and examination of the secretary or his or her authorized agent or employee at any reasonable time and place, either inside or outside this state, upon proper demand for the invoice or sales ticket; or    (2)  (A) By the payment of the amount of tax which would be due upon a sufficient quantity of fuel to propel the vehicle over the highways of this state to the secretary or to his or her agent, representative, or employee.  (B) At the time of payment of the tax, the secretary or his or her employee or representative shall issue to the person paying the tax a receipt showing the amount of tax paid, the name and address of the owner or operator of the vehicle, a description of the vehicle, including the license number and state of registration, the point at which the vehicle entered upon the highways of this state, the destination and the place where the vehicle is to leave the highways of this state, and any other information which the secretary may require, which receipt shall be signed by the secretary or his or her agent or representative.  (C) The receipt shall remain in the vehicle for the remainder of the trip over the highways of this state and thereafter shall be preserved and retained by the owner or operator for a period of not less than three (3) years, and shall be produced for the inspection of the secretary or his or her authorized agent or representative, at any reasonable time and place either within or without this state upon proper demand.
AR Code § 26-55-901 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 9 - Vehicle Tank Inspections|§ 26-55-901. Definitions

 As used in this subchapter:   (1)  (A) “Compartment” means the entire tank when it is not subdivided.  (B) Otherwise, “compartment” means any one (1) of those subdivisions of a tank designed to hold petroleum products, unless otherwise provided by the Secretary of the Department of Finance and Administration by rules adopted pursuant to § 26-55-903.  (C) “Compartment” includes piping leading from the compartment to the manifold but shall not include the manifold;    (2) “Director” means the Director of the State Plant Board or any employee of the State Plant Board authorized by the director to carry out the provisions of this subchapter;  (3) “Person” means individuals, partnerships, limited liability companies, corporations, companies, societies, and associations;  (4)  (A) “Petroleum product” means any liquid hydrocarbon product extracted or refined from crude petroleum, crude oil distillate, or natural gas.  (B) “Petroleum product” includes all products customarily known as gasoline or motor fuel by whatever name the liquid may be known or sold, including naphthas, tractor fuels, residual oils, and asphalts.  (C) “Petroleum product” does not include liquefied petroleum gases; and    (5) “Vehicle tank” means an assembly used for the delivery of petroleum products, comprising a tank which may or may not be subdivided into two (2) or more compartments and which is mounted upon a vehicle, together with its accessory piping, valves, meters, etc.
AR Code § 26-55-905 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 9 - Vehicle Tank Inspections|§ 26-55-905. Testing stations

 The Director of the State Plant Board shall establish at locations to be determined by the director a sufficient number of checking stations either fixed or mobile to carry out the purposes of this subchapter. However, the number of stations so established shall not exceed five (5) for the state.
AR Code § 26-55-908 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 9 - Vehicle Tank Inspections|§ 26-55-908. Marking tank

 After testing and sealing by the Director of the State Plant Board, the owner or operator of a vehicle tank shall have stenciled or painted conspicuously on each compartment of the tank the calibrated capacity of the tank and, in addition, shall have stenciled or painted on the tank, or the vehicle to which it is attached, the total calibrated capacity of all compartments of the tank.
AR Code § 26-55-909 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 9 - Vehicle Tank Inspections|§ 26-55-909. Reinspection, retesting, and remeasurement

 If any vehicle tank after having been tested shall become damaged or is repaired or modified in any way which might affect the accuracy of measurement of its deliveries, it shall not again be used for the delivery of petroleum products until it is officially reinspected, if deemed necessary, retested, and remeasured.
AR Code § 26-55-910 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 9 - Vehicle Tank Inspections|§ 26-55-910. Unlawful to use vehicle tanks unless tested and sealed

 It shall be unlawful for any person to use any vehicle tank or compartment thereof for the transportation of the quantity of petroleum products sold or delivered in this state unless the vehicle tank has been tested and sealed as provided in this subchapter and otherwise complies with the provisions of this subchapter. However, no person shall be considered a violator of this subchapter unless and until he or she has received the notice required by § 26-55-906 and until after the time fixed by the notice for the testing of the vehicle tank.
AR Code § 26-55-911 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 9 - Vehicle Tank Inspections|§ 26-55-911. Sealing of inlets and outlets

 In making deliveries of petroleum products, all tank wagons, tank trucks, and all inlets and outlets to the equipment shall be sealed as may be directed by the Director of the State Plant Board, and no petroleum products shall be delivered unless sealed as provided in this subchapter. However, the provisions of this section shall apply only to transport trucks bringing petroleum products into the State of Arkansas and to common and contract carriers transporting petroleum products either into or within the State of Arkansas.
AR Code § 26-55-1001 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 10 - Additional Taxes and Fees|§ 26-55-1001. Applicability

 The additional taxes and fees levied in this subchapter on motor fuel, distillate special fuels, liquefied petroleum gas special fuel, and vehicles using liquefied petroleum gas special fuel shall be applicable to motor fuel and distillate special motor fuels sold and to liquefied petroleum gas vehicles which are registered or for which registration is renewed on and after April 1, 1985.
AR Code § 26-55-1005 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 10 - Additional Taxes and Fees|§ 26-55-1005. Motor fuel excise tax

 This act may be referred to and cited as the “Arkansas Distillate Special Fuel Excise Tax Act of 1999” and the “Motor Fuel Excise Tax Act of 1999”.
AR Code § 26-55-1101 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 11 - International Fuel Tax Agreement|§ 26-55-1101. Definition

 As used in this subchapter, “secretary” means the Secretary of the Department of Finance and Administration or his or her authorized agent.
AR Code § 26-55-1103 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 11 - International Fuel Tax Agreement|§ 26-55-1103. Persons subject to fuel tax agreement provisions

 Upon and after the date on which the International Fuel Tax Agreement of July 1987 becomes effective, every person who holds a valid license issued by a member jurisdiction of the agreement shall be subject to the provisions of the agreement, which provisions shall prevail in the case of any conflict with the provisions of this chapter or the Special Motor Fuels Tax Law, § 26-56-101 et seq. Provided, however, that for all persons other than those holding a valid license issued by a member jurisdiction of the International Fuel Tax Agreement of July 1987, the provisions of this chapter and the Special Motor Fuels Tax Law, § 26-56-101 et seq., shall be and remain fully applicable.
AR Code § 26-55-1301 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 13 - Refunds — Motor Fuels Used by Fire Departments|§ 26-55-1301. Definitions

 As used in this subchapter:   (1) “Distillate special fuel” means distillate special fuel as defined in § 26-56-102;  (2)  (A) “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.  (B) “Fire truck” does not include passenger vehicles and ambulances; and    (3) “Motor fuel” means motor fuel as defined in § 26-55-202.
AR Code § 26-55-1302 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 13 - Refunds — Motor Fuels Used by Fire Departments|§ 26-55-1302. Applicability

 Any fire department that purchases motor fuel or distillate special fuel for use in a fire truck shall be entitled to a refund of the motor fuel tax or distillate special fuel tax paid.
AR Code § 26-55-1307 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 13 - Refunds — Motor Fuels Used by Fire Departments|§ 26-55-1307. Construction

 Nothing in this subchapter shall be construed as an impairment of the obligation existing between the State of Arkansas and the holders of Arkansas state highway bonds, whether the bonds have already been issued or may be issued in the future.
AR Code § 26-55-1308 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 55 - Motor Fuels Taxes|Subchapter 13 - Refunds — Motor Fuels Used by Fire Departments|§ 26-55-1308. Authority of secretary

 The Secretary of the Department of Finance and Administration may make, amend, and enforce rules, subpoena witnesses and documents, administer oaths, and do and perform all other acts necessary to carry out the purpose and intent of this subchapter.
AR Code § 26-56-101 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 56 - Special Motor Fuels Taxes|Subchapter 1 - General Provisions|§ 26-56-101. Title

 This chapter may be known and cited as the “Special Motor Fuels Tax Law”.
AR Code § 26-56-103 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 56 - Special Motor Fuels Taxes|Subchapter 1 - General Provisions|§ 26-56-103. Penalties

 Any person who violates or fails or refuses to comply with any provision of this chapter for which a specific penalty is not otherwise prescribed shall be guilty of a misdemeanor, and upon conviction shall be fined not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) or imprisoned not less than ten (10) days nor more than sixty (60) days, or both so fined and imprisoned.
AR Code § 26-56-104 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 56 - Special Motor Fuels Taxes|Subchapter 1 - General Provisions|§ 26-56-104. Rules

 The Secretary of the Department of Finance and Administration is authorized and empowered to promulgate such rules, not inconsistent with this chapter, as the secretary shall deem necessary and desirable to facilitate the collection of the taxes levied in this chapter and to otherwise effectuate the purposes of this chapter, and these rules shall have the same effect as if specifically set forth in this chapter.
AR Code § 26-56-107 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 56 - Special Motor Fuels Taxes|Subchapter 1 - General Provisions|§ 26-56-107. False or fraudulent reports — Fraudulent avoidance of tax — Penalty

 Upon conviction, a person who makes a false or fraudulent report under this chapter or who fraudulently attempts to avoid the payment of the tax levied in this chapter on any distillate special fuel or liquefied gas special fuels is guilty of an unclassified misdemeanor and shall be fined not less than two hundred dollars ($200) nor more than two thousand dollars ($2,000) or by imprisonment for not less than thirty (30) days nor more than six (6) months, or both fined and imprisoned.
AR Code § 26-56-109 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 56 - Special Motor Fuels Taxes|Subchapter 1 - General Provisions|§ 26-56-109. Distribution of revenues

 Except as provided in § 26-56-224(b)–(f), all taxes, penalties, and other amounts collected under the provisions of this chapter shall be classified as special revenues, and the net amount shall be distributed as provided by the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq.
AR Code § 26-56-206 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 56 - Special Motor Fuels Taxes|Subchapter 2 - Distillate Special Fuel|§ 26-56-206. Dealers' licenses and bonds — Municipal taxes

 Section 26-56-204 does not prevent the collection of any privilege or occupation taxes by any municipality of this state for engaging in the business of a dealer within the limits of the municipality.
AR Code § 26-56-212 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 56 - Special Motor Fuels Taxes|Subchapter 2 - Distillate Special Fuel|§ 26-56-212. Bonded and unbonded interstate users — Penalty for insufficient purchase

 Any distillate special fuel user who is a bonded or unbonded interstate distillate fuel user operating Class B vehicles as described in § 26-56-214, who upon arriving at a point of exit from this state shall have failed to purchase sufficient gallons of distillate special fuel in this state and pay the tax thereon as required by law, as determined in this subchapter, calculated at the rate of four miles per gallon (4 m.p.g.) for each mile traveled in this state:   (1) The unbonded distillate special fuel user shall pay a penalty of four cents (4¢) per gallon on each gallon of distillate special fuel which he or she failed to buy in this state, in addition to paying the tax on the distillate special fuel at the point of exit from this state upon which the tax has not been paid; and  (2) Any bonded distillate special fuel user shall pay a penalty of four cents (4¢) per gallon of the total number of gallons of distillate special fuel which he or she failed to buy in this state during each report period, in addition to paying the tax upon the distillate special fuel upon which tax has not been paid.
AR Code § 26-56-213 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 56 - Special Motor Fuels Taxes|Subchapter 2 - Distillate Special Fuel|§ 26-56-213. Bonded and unbonded users — Knowing failure to pay tax or penalty

 Upon conviction, a bonded or unbonded distillate special fuel user is guilty of a Class A misdemeanor if the bonded or unbonded distillate special fuel user knowingly fails to pay the:   (1) Arkansas gallonage tax due the State of Arkansas on motor fuel and distillate special fuel used on the highways of this state as required in § 26-56-214 with respect to distillate special fuel tax used on Class B vehicles; or  (2) Penalty on the fuel on which the Arkansas distillate special fuel tax has not been paid, as required in § 26-56-214.