reglab/housing_qa huggingface dataset:
AR Code § 26-56-223 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 56 - Special Motor Fuels Taxes|Subchapter 2 - Distillate Special Fuel|§ 26-56-223. Definitions

 As used in this section and §§ 26-56-224 — 26-56-231:   (1) The words and terms utilized herein, which words and terms are ascribed meanings in § 26-56-102, shall have the same meanings ascribed to the words and terms as are set out in § 26-56-102 unless the context clearly indicates a different meaning; and  (2) “Distillate special fuel” means the same as is set out in § 26-56-102 and includes diesel, but does not include products commonly referred to as kerosene, jet fuel, cutter stock, or light cycle oil.
AR Code § 26-56-225 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 56 - Special Motor Fuels Taxes|Subchapter 2 - Distillate Special Fuel|§ 26-56-225. Use of dyed distillate special fuel

 Dyed distillate special fuel shall not be used or utilized in the fuel supply tank of any motor vehicle with the exception of:   (1) State and local government vehicles;  (2) Local transit buses;  (3) Intercity buses;  (4) School buses;  (5) Vehicles owned by aircraft museums;  (6) Vehicles used by nonprofit educational organizations; and  (7) Red Cross vehicles,    as the vehicles and buses are defined in Pub. L. No. 103-66 and the Internal Revenue Service Regulations made and promulgated pursuant to Pub. L. No. 103-66 which are in effect on April 6, 1995.
AR Code § 26-56-230 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 56 - Special Motor Fuels Taxes|Subchapter 2 - Distillate Special Fuel|§ 26-56-230. Disposition of taxes, fees, and other revenues

 Except as provided in § 26-56-224(b)-(f), all taxes, fees, penalties, and other amounts collected under the provisions of §§ 26-56-223 — 26-56-231 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 § 26-56-232 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 56 - Special Motor Fuels Taxes|Subchapter 2 - Distillate Special Fuel|§ 26-56-232. Electronic reports — Electronic funds transfer

 shall be submitted by electronic means and to ensure that the reports shall be processed electronically by the Department of Finance and Administration.
AR Code § 26-56-302 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 56 - Special Motor Fuels Taxes|Subchapter 3 - Liquefied Gas Special Fuels|§ 26-56-302. Exemptions

 The tax levied by this subchapter shall not be applicable to the sale of liquefied gas special fuels to official United States Government agencies for use in official United States Government vehicles.
AR Code § 26-56-304 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 56 - Special Motor Fuels Taxes|Subchapter 3 - Liquefied Gas Special Fuels|§ 26-56-304. Users' permits generally

 Nonfarm Vehicles Annual Additional Fee Passenger cars and motor homes $ 164 Pickup trucks, one-half (½) and three-quarter (¾) ton 195 Pickup trucks, one (1) ton 251 Trucks, maximum gross loaded weight in excess of one (1) ton but not exceeding 22,500 pounds 520 Passenger buses except school buses manufactured and licensed as such 520 School buses manufactured and licensed as such 260 Trucks, maximum gross loaded weight in excess of 22,500 pounds 609 Farm Vehicles In order to aid in the production of farm products and to eliminate apparent inequities in liquefied gas special fuels fees which are in lieu of the gallonage tax on the fuel used in vehicles operated primarily on farms and not on the main highway system of this state, a special classification is created for farm vehicles using liquefied gas special fuels and entitled to be registered and licensed as natural resources farm vehicles. The flat fee in lieu of the gallonage tax on the fuel used in the vehicle shall be as follows: Pickup trucks, one-half (½) and three-quarter (¾) ton $ 130 Pickup trucks, one (1) ton 156 Trucks, maximum gross loaded weight in excess of one (1) ton but not exceeding 22,500 pounds 178 Trucks, maximum gross loaded weight in excess of 22,500 pounds 260   Click to view form.
AR Code § 26-56-305 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 56 - Special Motor Fuels Taxes|Subchapter 3 - Liquefied Gas Special Fuels|§ 26-56-305. Users' permits — Transfer

 When a motor vehicle permitted to use liquefied gas special fuels under this subchapter is altered to operate on a fuel other than liquefied gas special fuels or destroyed prior to the expiration of the permit period, the Secretary of the Department of Finance and Administration upon the request of the motor vehicle owner within ten (10) days of the conversion or destruction and the payment of a two-dollar transfer fee shall transfer the permit for the remainder of the permit period to another motor vehicle operating on liquefied gas special fuels owned by the person.
AR Code § 26-56-309 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 56 - Special Motor Fuels Taxes|Subchapter 3 - Liquefied Gas Special Fuels|§ 26-56-309. Reports by dealers

 Every liquefied gas special fuels dealer on or before the twenty-fifth day of the month shall monthly file a report with the Secretary of the Department of Finance and Administration for the preceding calendar month showing:   (1) All liquefied gas special fuels sold, delivered, or used by the dealer, whether the liquified gas special fuels are sold or delivered for a taxable or nontaxable use;  (2) The name and address of the purchasers;  (3) The quantity purchased by each; and  (4) In the case of liquefied gas special fuels delivered into the supply tanks of vehicles on which the flat fee provided in this subchapter has been paid, the name, address, and vehicle license number of the purchaser.
AR Code § 26-56-314 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 56 - Special Motor Fuels Taxes|Subchapter 3 - Liquefied Gas Special Fuels|§ 26-56-314. Nonresident users

 If the Secretary of the Department of Finance and Administration deems it necessary for the proper enforcement and collection of the tax on liquefied gas special fuels used in this state against nonresident users, other than occasional nonresident users, the secretary may require the nonresident users to obtain a permit, post bond, and report and remit the tax in the same manner as is required in this subchapter for liquefied gas special fuels suppliers.
AR Code § 26-56-501 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 56 - Special Motor Fuels Taxes|Subchapter 5 - Additional Taxes and Fees|§ 26-56-501. Applicability

 The additional taxes and fees levied in this subchapter on motor fuel, distillate special fuel, liquefied gas special fuels, and vehicles using liquefied gas special fuels shall be applicable to motor fuel and distillate special fuel sold and liquefied gas special fuels vehicles which are registered or for which registration is renewed on and after April 1, 1985.
AR Code § 26-56-701 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 56 - Special Motor Fuels Taxes|Subchapter 7 - Refunds — Motor Fuel Used by Fire Departments|§ 26-56-701. 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 § 26-56-702 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 56 - Special Motor Fuels Taxes|Subchapter 7 - Refunds — Motor Fuel Used by Fire Departments|§ 26-56-702. Applicability

 Any fire department that purchases motor fuel or distillate special fuel for use in fire trucks shall be entitled to a refund of the motor fuel tax or distillate special fuel tax paid.
AR Code § 26-56-707 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 56 - Special Motor Fuels Taxes|Subchapter 7 - Refunds — Motor Fuel Used by Fire Departments|§ 26-56-707. 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 § 26-56-708 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 56 - Special Motor Fuels Taxes|Subchapter 7 - Refunds — Motor Fuel Used by Fire Departments|§ 26-56-708. 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 § 26-56-801 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 56 - Special Motor Fuels Taxes|Subchapter 8 - Additional Tax on Distillate Special Fuel|§ 26-56-801. Definition

 As used in this subchapter, “distillate special fuel” means distillate special fuel as defined in § 26-56-102, except that distillate special fuel for purposes of the tax levied by this subchapter shall exclude distillate special fuel not intended for highway use, as defined by federal regulations on January 1, 2011, and for agricultural purposes.
AR Code § 26-56-803 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 56 - Special Motor Fuels Taxes|Subchapter 8 - Additional Tax on Distillate Special Fuel|§ 26-56-803. Administration

 The tax on distillate special fuel levied by this subchapter shall be administered in accordance with the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq.
AR Code § 26-56-804 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 56 - Special Motor Fuels Taxes|Subchapter 8 - Additional Tax on Distillate Special Fuel|§ 26-56-804. Disposition

 The tax imposed by this subchapter is levied to provide revenue to be used by the state to defray, in whole or in part, the cost of constructing, widening, reconstructing, maintaining, resurfacing, and repairing the public highways of this state and shall be distributed as set forth in the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq., subject to any requirements for the repayment of bonds issued under the Arkansas Highway Financing Act of 2011, § 27-64-501 et seq.
AR Code § 26-57-201 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977|§ 26-57-201. Title

 This subchapter shall be known and may be cited as the “Arkansas Tobacco Products Tax Act of 1977”.
AR Code § 26-57-204 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977|§ 26-57-204. Violations

 A person who violates any of the sections of this subchapter:   (1) For which a specific penalty is not provided upon conviction is guilty of a criminal violation; and  (2) Is subject to administrative civil penalties under this subchapter.
AR Code § 26-57-205 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977|§ 26-57-205. Enforcement of subchapter

 It is the duty of all state, county, and city officers to assist Arkansas Tobacco Control in enforcing this subchapter.
AR Code § 26-57-206 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977|§ 26-57-206. Rules

 The Secretary of the Department of Finance and Administration and the Director of Arkansas Tobacco Control may promulgate rules for the proper enforcement of their powers and duties as specifically prescribed by this subchapter.
AR Code § 26-57-207 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977|§ 26-57-207. Privilege to do business

 The business of handling, receiving, possessing, storing, distributing, taking orders for, soliciting orders of, selling, offering for sale, and dealing in, through sale, barter, or exchange, tobacco products, vapor products, alternative nicotine products, or e-liquid products is declared to be a privilege under the Arkansas Constitution and laws of the State of Arkansas.
AR Code § 26-57-208 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977|§ 26-57-208. Levy of tax — Rates of tax

 An excise or privilege tax is levied as follows:   (1) The excise or privilege tax on cigarettes sold in this state is ten dollars and fifty cents ($10.50) per one thousand (1,000) cigarettes sold; and  (2)  (A)  (i) An excise or privilege tax is levied on the first sale of tobacco products other than cigarettes at the rate of sixteen percent (16%) of the invoice price, before discounts.  (ii) However, the excise or privilege tax levied under subdivision (2)(A)(i) of this section is subject to the limitation stated in subdivision (2)(B) of this section.    (B)  (i) The total amount of the excise or privilege taxes levied under this section and §§ 26-57-803, 26-57-805, and 26-57-807 on cigars shall not exceed fifty cents (50¢) per cigar.  (ii) If the total amount of the excise or privilege taxes levied under this section and §§ 26-57-803, 26-57-805, and 26-57-807 on cigars would exceed fifty cents (50¢) per cigar, the excise or privilege tax rates under this section and §§ 26-57-803, 26-57-805, and 26-57-807 shall be reduced proportionally.  (iii) The Secretary of the Department of Finance and Administration shall adopt rules to implement this subdivision (2)(B).
AR Code § 26-57-216 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977|§ 26-57-216. Permits — Number and location — Background check required

 The Director of Arkansas Tobacco Control and the Arkansas Tobacco Control Board may determine the following in accordance with this subchapter:   (1) The number of permits to be granted in the state;  (2)  (A) The locations thereof.  (B) However, a retail, wholesale, or manufacturer permit shall not be issued to a residential address or for an address not zoned appropriately for the business seeking to secure the permit; and    (3)  (A) The persons to whom they are to be granted.  (B) However, a permit shall not be issued to:  (i) A person who has pleaded guilty or nolo contendere to or been found guilty of a felony; or  (ii) A business owned or operated, in whole or in part, by a person who has pleaded guilty or nolo contendere to or been found guilty of a felony.    (C) Arkansas Tobacco Control shall conduct a criminal justice background check on each permit applicant and application, utilizing its Arkansas Crime Information Center access as a law enforcement agency, in accordance with §§ 12-12-1008 — 12-12-1011.
AR Code § 26-57-221 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977|§ 26-57-221. Permits — Not transferable

 A permit is not:   (1) Transferable to a subsequent owner or operator; or  (2) Transferable to a different physical location unless the permit holder obtains permission from the Director of Arkansas Tobacco Control.
AR Code § 26-57-222 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977|§ 26-57-222. Permits — Duplicates

 When a permit is lost by a permit holder, a duplicate permit may be issued upon application and for a fee of five dollars ($5.00) when sufficient proof has been given the Director of Arkansas Tobacco Control.
AR Code § 26-57-231 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977|§ 26-57-231. Failure to allow inspection unlawful

 A person required to pay taxes or obtain a permit under this subchapter who fails or refuses to allow the Department of Finance and Administration or Arkansas Tobacco Control to examine or inspect the person's inventory of tobacco products, vapor products, alternative nicotine products, e-liquid products, invoice books, papers, and memoranda considered necessary to secure information directly relating to the enforcement of this subchapter upon conviction is guilty of a Class A misdemeanor and may have his or her permit immediately suspended by the Director of Arkansas Tobacco Control, subject to a hearing before the Arkansas Tobacco Control Board at the next regularly scheduled board meeting.
AR Code § 26-57-233 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977|§ 26-57-233. Salesperson — Restrictions — Violations

 A salesperson who sells, offers for sale, takes orders, and solicits for sale any tobacco products, vapor products, alternative nicotine products, or e-liquid products for immediate or future delivery to wholesalers or retailers of tobacco products, vapor products, alternative nicotine products, or e-liquid products in this state may do so only under the following restrictions:   (1) The salesperson shall secure a permit from the Director of Arkansas Tobacco Control;  (2) The salesperson may sell to or take orders for tobacco products, vapor products, alternative nicotine products, or e-liquid products from permitted wholesalers, provided that the tobacco products, vapor products, alternative nicotine products, or e-liquid products are consigned or delivered only to permitted manufacturers or permitted wholesalers; and  (3) The salesperson may sell to or take orders for tobacco products, vapor products, alternative nicotine products, or e-liquid products from permitted retailers, provided that the tobacco products, vapor products, alternative nicotine products, or e-liquid products shall be delivered to the retailer only by a permitted wholesaler.
AR Code § 26-57-238 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977|§ 26-57-238. Cigarette stamps — Refund on unsold, returned cigarettes

 When cigarettes to which stamps have been affixed are unsold and are returned by the retailer or the wholesaler who paid tax on them to the wholesaler or manufacturer from whom they were originally purchased, refund of the tax paid on the cigarettes may be made in the manner prescribed by the Secretary of the Department of Finance and Administration.
AR Code § 26-57-239 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977|§ 26-57-239. Consumer to require stamps affixed in proper manner

 Every consumer shall require when he or she purchases, receives, takes into his or her possession, or has delivered upon his or her premises cigarettes in packages, cartons, or other containers, that the proper stamps be affixed in the manner required by this subchapter to show that the tax has been paid thereon.
AR Code § 26-57-240 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977|§ 26-57-240. Counterfeiting of stamps unlawful — Penalty

 Upon conviction, a person is guilty of a Class D felony if the person:   (1) Falsely and fraudulently makes, forges, or counterfeits any stamps prescribed for use in the administration of this subchapter;  (2) Knowingly has in his or her possession any false, altered, forged, previously used, or counterfeit stamps prescribed for use in the administration of this subchapter; or  (3) Knowingly utters, publishes, passes, or tenders as true any false, altered, forged, previously used, or counterfeit stamps prescribed for use in the administration of this subchapter.
AR Code § 26-57-241 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977|§ 26-57-241. Reuse of containers unlawful — Penalty

 A person who reuses or refills with untaxed tobacco products any box, package, or container from which tax-paid tobacco products have been removed upon conviction is guilty of a Class D felony.
AR Code § 26-57-246 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977|§ 26-57-246. Possession of improperly handled products as prima facie evidence

 The possession of tobacco products which have not been handled according to this subchapter by any person shall be prima facie evidence that that person intended to evade the tax thereon in order to cheat and defraud the State of Arkansas.
AR Code § 26-57-252 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977|§ 26-57-252. No bond for costs required

 A bond for costs is not required of the Department of Finance and Administration, Arkansas Tobacco Control, or the Arkansas Tobacco Control Board in any court in this state for the prosecution of a violation of this subchapter.
AR Code § 26-57-267 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977|§ 26-57-267. Preemption for vapor products, alternative nicotine products, and e-liquid products

 This subchapter and the rules and other actions of Arkansas Tobacco Control and the Arkansas Tobacco Control Board shall preempt the enactment and enforcement of any county, municipal, or other local regulation of the manufacture, sale, storage, or distribution of vapor products, alternative nicotine products, or e-liquid products that is more restrictive than this act or the rules promulgated by Arkansas Tobacco Control.
AR Code § 26-57-401 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 4 - Coin-Operated Amusements|§ 26-57-401. Purposes

 The purposes of this subchapter are to permit, license, and regulate the operation of coin-operated amusement devices and to fix a penalty for a violation of this subchapter.
AR Code § 26-57-406 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 5 - State Taxes|Chapter 57 - State Privilege Taxes|Subchapter 4 - Coin-Operated Amusements|§ 26-57-406. Unlicensed games a public nuisance — Seizure and sale — Redemption

 Every amusement device as defined in § 26-57-402 upon which the individual privilege tax of five dollars ($5.00) has not been paid is declared to be a public nuisance and may be seized by any authorized agent of the Department of Finance and Administration and sold by the Secretary of the Department of Finance and Administration on an order of the Pulaski County Circuit Court. However, the owner of the amusement device shall have the privilege of redeeming the amusement device within ten (10) days by paying the tax due and costs.