reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 2 - MOTOR FUEL TAX LAW (§§ 26-55-201 — 26-55-250) › Section 26-55-214 - Distributor's license - Application and bond

(a)
To procure a distributor's license, every distributor shall file with the Secretary of the Department of Finance and Administration an application upon oath and in a form prescribed by the secretary, setting forth:
(1)
The name under which the distributor will transact business within the State of Arkansas;
(2)
The location, with street address, of its principal office or place of business within this state and all of its separate places of business within this state; and
(3)
The name and complete residence address of the owner or the names and addresses of the partners, if the distributor is a partnership, or the names and addresses of the principal officer, if the distributor is a corporation or association.
(b)
(1)
Concurrent with the filing of an application for a distributor's license, every distributor shall file with the secretary a bond of the character stipulated and in the amount provided for in §
26-55-222
.
(2)
No license shall be issued upon any application unless accompanied by the bond, nor, if the applicant is a foreign corporation, unless it is at the time properly qualified under the laws of the State of Arkansas to do business therein.
(c)
The secretary shall keep and file all applications and bonds with an alphabetical index together with a record of all licensed distributors.
Amended by Act 2019, No. 910,§ 3943, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3942, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3941, eff. 7/1/2019.
Acts 1941, No. 383, § 7; 1943, No. 250, § 1; 1945, No. 166, § 1; 1965 (1st Ex. Sess.), No. 41, § 5; A.S.A. 1947, § 75-1109; Acts 2009, No. 655, §§ 43-45.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 2 - MOTOR FUEL TAX LAW (§§ 26-55-201 — 26-55-250) › Section 26-55-215 - Distributor's license - Issuance of certificate

The application in proper form having been accepted for filing, the bond having been accepted and approved, and the other conditions and requirements of §§
26-55-213
and
26-55-214
having been complied with, the Secretary of the Department of Finance and Administration shall issue to the distributor a license certificate to transact business as a distributor in the State of Arkansas.
Amended by Act 2019, No. 910,§ 3944, eff. 7/1/2019.
Acts 1941, No. 383, § 7; 1943, No. 250, § 1; 1945, No. 166, § 1; 1965 (1st Ex. Sess.), No. 41, § 6; A.S.A. 1947, § 75-1109.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 2 - MOTOR FUEL TAX LAW (§§ 26-55-201 — 26-55-250) › Section 26-55-216 - Distributor's license - Nonassignable

The license certificate issued by the Secretary of the Department of Finance and Administration shall not be assignable and shall be valid only for the distributor in whose name it was issued.
Amended by Act 2019, No. 910,§ 3945, eff. 7/1/2019.
Acts 1941, No. 383, § 7; 1943, No. 250, § 1; 1945, No. 166, § 1; A.S.A. 1947, § 75-1109.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 2 - MOTOR FUEL TAX LAW (§§ 26-55-201 — 26-55-250) › Section 26-55-217 - Distributor's license - Display required

(a)
The license certificate issued by the Secretary of the Department of Finance and Administration shall be displayed conspicuously in the principal place of business of the distributor in the State of Arkansas.
(b)
A certified duplicate copy of the license certificate shall be displayed conspicuously at each separate place of business of the distributor in the State of Arkansas. By appropriate language, the copy shall refer to and identify the agent of the distributor in charge of the separate place of business of the distributor.
Amended by Act 2019, No. 910,§ 3946, eff. 7/1/2019.
Acts 1941, No. 383, § 7; 1943, No. 250, § 1; 1945, No. 166, § 1; A.S.A. 1947, § 75-1109.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 2 - MOTOR FUEL TAX LAW (§§ 26-55-201 — 26-55-250) › Section 26-55-218 - Distributor's license - Expiration

A distributor's license remains in effect until cancelled as provided in this subchapter.
Acts 1941, No. 383, § 7; 1943, No. 250, § 1; 1945, No. 166, § 1; 1965 (1st Ex. Sess.), No. 41, § 6; A.S.A. 1947, § 75-1109; Acts 2009, No. 655, § 46.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 2 - MOTOR FUEL TAX LAW (§§ 26-55-201 — 26-55-250) › Section 26-55-219 - Distributor's license - Refusal

(a)
The Secretary of the Department of Finance and Administration may refuse to issue a distributor's license to a person if:
(1)
The applicant has previously held a license that was cancelled for cause by the secretary;
(2)
The secretary determines the application was not filed in good faith;
(3)
The secretary determines the application was filed by a person as a subterfuge for the real person in interest whose license has been cancelled for cause; or
(4)
The secretary determines there is other cause to refuse the application for license.
(b)
The secretary shall give the applicant written notice of his or her decision to refuse issuance of the license.
(c)
An applicant may seek administrative relief from the decision of the secretary under the Arkansas Tax Procedure Act, §
26-18-101
et seq., or the Independent Tax Appeals Commission Act, §
26-18-1101
et seq.
(d)
Judicial relief is available to the parties under §§
26-18-602
and
26-18-1117
.
Amended by Act 2021, No. 593,§ 27, eff. 1/1/2023.
Amended by Act 2019, No. 910,§ 3947, eff. 7/1/2019.
Acts 1941, No. 383, § 7; 1943, No. 250, § 1; 1945, No. 166, § 1; A.S.A. 1947, § 75-1109.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 2 - MOTOR FUEL TAX LAW (§§ 26-55-201 — 26-55-250) › Section 26-55-220 - Municipal licenses for distributors

Nothing in §§
26-55-213
-
26-55-219
shall be construed so as to prevent the collection of any privilege or occupation taxes by any municipality of this state for engaging within the limits of the municipality in the business of distributor or the business of selling, dealing in, or storing petroleum products.
Acts 1941, No. 383, § 7; 1943, No. 250, § 1; 1945, No. 166, § 1; 1965 (1st Ex. Sess.), No. 41, § 5; A.S.A. 1947, § 75-1109.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 2 - MOTOR FUEL TAX LAW (§§ 26-55-201 — 26-55-250) › Section 26-55-221 - Licenses - Persons other than distributors

Persons, other than distributors, purchasing or otherwise acquiring motor fuel in tank car, tank truck, or cargo lots for sale, distribution, or use within the State of Arkansas, in the discretion of the Secretary of the Department of Finance and Administration shall also be licensed as set forth in §§
26-55-213
-
26-55-220
upon compliance with the provisions of §§
26-55-213
-
26-55-220
and thereupon shall be deemed to be the distributor for all purposes of this subchapter with respect to the motor fuel received while the license remains unrevoked.
Amended by Act 2019, No. 910,§ 3948, eff. 7/1/2019.
Acts 1941, No. 383, § 8; A.S.A. 1947, § 75-1110.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 2 - MOTOR FUEL TAX LAW (§§ 26-55-201 — 26-55-250) › Section 26-55-222 - Bonds - Requirement - Amounts - Waiver

(a)
(1)
Every distributor shall file with the Secretary of the Department of Finance and Administration a surety bond of not less than one and one-half (11/2) times or one hundred fifty percent (150%) of the prior six (6) months' average motor fuel tax due, based upon the gallonage of motor fuel to be sold or distributed as shown by the application for a permit if the applicant has not heretofore been engaged in the business of a distributor as herein defined, or as shown by sales for the previous year if the applicant theretofore has been engaged in the business in this state.
(2)
However, no bond shall be filed for less than one thousand dollars ($1,000).
(3)
If the secretary deems it necessary to protect the state in the collection of gasoline taxes, the secretary may require any distributor to post a bond in an amount up to three (3) times or three hundred percent (300%) of the prior six (6) months' average motor fuel tax due.
(b)
(1)
Provided further, the secretary or the secretary's authorized agent is authorized to waive the posting of bond by any licensed motor fuel distributor that is organized and operating under the laws of Arkansas and that is wholly owned by residents of this state and who has been licensed for a period of at least three (3) years and who has not been delinquent in remitting motor fuel taxes during the three-year period immediately preceding application by the distributor for waiver of bond.
(2)
If any motor fuel distributor whose bond has been waived by the secretary or the secretary's agent as authorized in this subsection subsequently becomes delinquent in remitting motor fuel taxes to the secretary, the secretary or the secretary's agent may require that the distributor post a bond in the amount required in this section, and the distributor shall not be eligible to petition for a waiver of bond for a period of three (3) years thereafter.
Amended by Act 2019, No. 910,§ 3949, eff. 7/1/2019.
Acts 1941, No. 383, § 9; 1957, No. 393, § 1; 1965 (1st Ex. Sess.), No. 43, § 1; 1967, No. 311, § 1; 1971, No. 295, § 1; 1979, No. 644, § 1; 1981, No. 276, § 1; A.S.A. 1947, § 75-1111; Acts 1989, No. 168, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 2 - MOTOR FUEL TAX LAW (§§ 26-55-201 — 26-55-250) › Section 26-55-223 - Bonds - Deposit or pledge of government obligations as alternative

In lieu of furnishing a bond executed by a surety company, as hereinbefore provided, any distributor may furnish the distributor's bond or bonds not so executed, if the distributor concurrently therewith deposits and pledges with the Secretary of the Department of Finance and Administration direct obligations of the United States or obligations of any agency of the United States fully guaranteed by it or bonds of the State of Arkansas of equal full amount to the amount of the bond required by §
26-55-222
, as collateral security for the payment of the bonds.
Amended by Act 2019, No. 910,§ 3950, eff. 7/1/2019.
Acts 1941, No. 383, § 9; 1957, No. 393, § 2; A.S.A. 1947, § 75-1111.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 2 - MOTOR FUEL TAX LAW (§§ 26-55-201 — 26-55-250) › Section 26-55-224 - Bonds - Additional bonds - Conditions for requirement

(a)
If the Secretary of the Department of Finance and Administration determines the amount of the existing bond is insufficient to ensure payment of the tax, interest, and penalty the distributor currently owes or may owe, the secretary may issue a written demand that the distributor file an additional bond in the same manner and form with a surety company approved by the secretary.
(b)
A distributor may seek administrative relief from a decision of the secretary under subsection (a) of this section by filing a written protest under the Arkansas Tax Procedure Act, §
26-18-101
et seq., or by filing a petition under the Independent Tax Appeals Commission Act, §
26-18-1101
et seq.
(c)
A hearing on the distributor's protest or petition under subsection (b) of this section shall be held within twenty (20) days of the date of the protest or petition, and a decision shall be issued within twenty (20) calendar days of the date of the hearing.
(d)
(1)
A distributor may seek judicial relief from an adverse decision of the secretary or the Tax Appeals Commission by filing suit in the Pulaski County Circuit Court or in the circuit court of the county in which the distributor resides or has his or her principal place of business, where the matter shall be tried de novo.
(2)
The secretary may seek judicial relief under §
26-18-1117
from an adverse decision of the commission by filing suit in the Pulaski County Circuit Court or in the circuit court of the county in which the distributor resides or has its principal place of business in the state, where the matter shall be tried de novo.
(3)
A complaint for judicial relief under this subsection shall be filed within thirty (30) days of the date of the hearing decision issued by the secretary or the commission under subsection (c) of this section.
(e)
If a distributor fails to timely request a hearing to challenge the secretary's demand for additional bond under this section, the secretary shall cancel the license certificate of the distributor immediately.
Amended by Act 2021, No. 593,§ 28, eff. 1/1/2023.
Amended by Act 2019, No. 910,§ 3951, eff. 7/1/2019.
Acts 1941, No. 383, § 9; A.S.A. 1947, § 75-1111.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 2 - MOTOR FUEL TAX LAW (§§ 26-55-201 — 26-55-250) › Section 26-55-225 - Bonds - New bonds - Conditions for requirement

(a)
In the event that liability upon the bond thus filed by the distributor with the Secretary of the Department of Finance and Administration shall be discharged or reduced, whether by judgment rendered, payment made, or otherwise, or if in the opinion of the secretary any surety on the bond theretofore given shall have become unsatisfactory or unacceptable, then the secretary may require the distributor to file a new bond with a satisfactory surety in the same form and amount, failing which the secretary shall immediately cancel the license certificate of said distributor.
(b)
If the new bond is furnished by the distributor as above provided, the secretary shall cancel and surrender the bond of the distributor for which the new bond shall be substituted.
Amended by Act 2019, No. 910,§ 3952, eff. 7/1/2019.
Acts 1941, No. 383, § 9; A.S.A. 1947, § 75-1111.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 2 - MOTOR FUEL TAX LAW (§§ 26-55-201 — 26-55-250) › Section 26-55-226 - Bonds - Release or discharge of surety

(a)
(1)
Any surety on any bond furnished by a distributor as provided in §§
26-55-222
-
26-55-225
shall be released and discharged from any and all liability to the State of Arkansas accruing on the bond after the expiration of sixty (60) days from the date upon which the surety shall have lodged with the Secretary of the Department of Finance and Administration a written request to be released and discharged.
(2)
However, the request shall not operate to relieve, release, or discharge the surety from any liability already accrued, or which shall accrue, before the expiration of the sixty-day period.
(b)
(1)
The secretary shall promptly on receipt of notice of the request notify the distributor who furnished the bond, and unless the distributor on or before the expiration of the sixty-day period files with the secretary a new bond with a surety company satisfactory to the secretary in the amount and form provided in §
26-55-222
, the secretary shall immediately cancel the license of the distributor.
(2)
If the new bond is furnished by the distributor as provided above, the secretary shall cancel and surrender the bond of the distributor for which the new bond shall be substituted.
Amended by Act 2019, No. 910,§ 3953, eff. 7/1/2019.
Acts 1941, No. 383, § 9; A.S.A. 1947, § 75-1111.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 2 - MOTOR FUEL TAX LAW (§§ 26-55-201 — 26-55-250) › Section 26-55-232 - Failure to report or pay taxes promptly - Penalties

(a)
When any distributor fails to file its monthly report with the Secretary of the Department of Finance and Administration on or before the time fixed in this subchapter for the filing thereof, when the distributor fails to submit the data outlined in §§
26-55-229
and
26-55-230
in the monthly report, or when the distributor fails to pay to the secretary the amount of excise taxes due to the State of Arkansas when the excise taxes are payable, the distributor shall be subject to applicable penalty and interest provisions of the Arkansas Tax Procedure Act, §
26-18-101
et seq.
(b)
(1)
If the excise tax is not paid within sixty (60) days after the date the excise tax is due, then the secretary shall suspend the license of the distributor.
(2)
(A)
When the secretary issues a notice of proposed assessment to the distributor under §
26-18-403
, the secretary may notify the bonding company of the excise tax delinquency.
(B)
At the end of the ten-day demand for payment period that begins on the date a final assessment is issued under §
26-18-401
, the secretary shall notify the bonding company of the excise tax delinquency and declare the bond forfeited.
Amended by Act 2019, No. 910,§ 3959, eff. 7/1/2019.
Acts 1941, No. 383, § 12; 1943, No. 255, § 1; 1957, No. 393, § 3; A.S.A. 1947, § 75-1114; Acts 2011, No. 788, § 3.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 2 - MOTOR FUEL TAX LAW (§§ 26-55-201 — 26-55-250) › Section 26-55-235 - Reports from carriers transporting motor fuel

(a)
Every railroad company, and every street, suburban, or interurban railroad company, every pipeline company, every water transportation company, and every common carrier transporting motor fuel, kerosene, or other hydrocarbon products, either in interstate or in intrastate commerce, to points within Arkansas, and every person transporting motor fuel or kerosene by whatever manner to a point within the state from any point outside of the state shall report under oath to the Secretary of the Department of Finance and Administration, on forms prescribed by the secretary, all deliveries of motor fuel, kerosene, or other hydrocarbon products, so made to points within Arkansas.
(b)
The reports shall cover monthly periods and shall be submitted within twenty-five (25) days after the close of the month covered by the report and shall show:
(1)
The name and address of the person to whom the deliveries of motor fuel have in fact been made;
(2)
The name and address of the originally named consignee if motor fuel has been delivered to any other than the originally named consignee;
(3)
The point of origin, the point of delivery, the date of delivery, and the number and initials of each tank car and the number of gallons contained therein if shipped by rail;
(4)
The name of the boat, barge, or vessel and the number of gallons contained therein if shipped by water;
(5)
The license number of each tank truck, the number of gallons contained therein, and the bill of lading number, if transported by motor truck;
(6)
The point of origin, the name and address of the person or terminal to whom the delivery was made, the date of the delivery, and the quantity of motor fuel delivered, if shipped by pipeline company; and
(7)
The manner and quantities, if delivered by other means, in which the delivery is made.
(c)
The reports shall also show such additional information relative to shipments of motor fuel as the secretary may require.
Amended by Act 2019, No. 910,§ 3966, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3965, eff. 7/1/2019.
Acts 1941, No. 383, § 15; A.S.A. 1947, § 75-1117; Acts 1993, No. 1029, § 3.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 2 - MOTOR FUEL TAX LAW (§§ 26-55-201 — 26-55-250) › Section 26-55-236 - Failure to file reports, statements, or returns - Falsification - Penalties

Upon conviction, a person who refuses or neglects to make any statement, report, or return required by this subchapter or who knowingly makes, aids, or assists another person in making a false statement in a return or report required by this subchapter to the Secretary of the Department of Finance and Administration is guilty of an unclassified misdemeanor and shall be punished by a fine of not less than one thousand dollars ($1,000) nor more than ten thousand dollars ($10,000) or imprisonment for a term of not less than thirty (30) days and not more than one (1) year, or both fine and imprisonment.
Amended by Act 2019, No. 910,§ 3967, eff. 7/1/2019.
Acts 1941, No. 383, § 25; A.S.A. 1947, § 75-1127; Acts 2009, No. 655, § 50.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 2 - MOTOR FUEL TAX LAW (§§ 26-55-201 — 26-55-250) › Section 26-55-239 - Forms for reports or records

The Secretary of the Department of Finance and Administration shall have the authority to prescribe all forms upon which reports shall be made to the secretary or forms of records to be used by distributors.
Amended by Act 2019, No. 910,§ 3968, eff. 7/1/2019.
Acts 1941, No. 383, § 17; A.S.A. 1947, § 75-1119.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 2 - MOTOR FUEL TAX LAW (§§ 26-55-201 — 26-55-250) › Section 26-55-240 - Discontinuance or transfer of business

(a)
(1)
Whenever a distributor ceases to engage in business as a distributor within the State of Arkansas by reason of the discontinuance, sale, or transfer of the business of the distributor, it shall be the duty of the distributor to notify the Secretary of the Department of Finance and Administration in writing at least ten (10) days prior to the time the discontinuance, sale, or transfer takes effect.
(2)
The notice shall give the date of discontinuance and, in the event of a sale or transfer of the business, the date thereof and the name and address of the purchaser or transferee.
(b)
(1)
All taxes, penalties, and interest under this subchapter, not yet due and payable under the provisions of this subchapter, together with any and all interest accruing or penalties imposed under this subchapter, notwithstanding any provisions thereof, shall become due and payable concurrently with the discontinuance, sale, or transfer.
(2)
It shall be the duty of any distributor concurrently with the discontinuance, sale, or transfer to make a report and pay all taxes, interest, and penalties, and to surrender to the secretary the license certificate theretofore issued to the distributor by the secretary.
(c)
Unless the notice provided for in subsection (a) of this section shall have been given to the secretary as provided in subsection (a) of this section, the purchaser or transferee shall be liable to the State of Arkansas for the amount of all taxes, penalties, and interest under this subchapter accrued against any distributor selling or transferring the distributor's business, on the date of the sale or transfer but only to the extent of the value of the property and business acquired from the distributor.
(d)
Upon conviction, a person violating this section is guilty of an unclassified misdemeanor and shall be sentenced to pay a fine of not less than fifty dollars ($50.00) nor more than three hundred dollars ($300) and costs of the prosecution or imprisonment for not more than one (1) year, or both.
Amended by Act 2019, No. 910,§ 3971, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3970, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3969, eff. 7/1/2019.
Acts 1941, No. 383, § 19; A.S.A. 1947, § 75-1121; Acts 2009, No. 655, § 52.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 2 - MOTOR FUEL TAX LAW (§§ 26-55-201 — 26-55-250) › Section 26-55-241 - Unpaid tax - Lien on property - Enforcement

(a)
If any person liable for the tax imposed by the provisions of this subchapter neglects or refuses to pay the tax, the amount of the tax, including any interest, penalty, or addition to the tax, together with any costs that may accrue in addition thereto, shall be a lien in favor of the state upon all franchises, property, and rights to property, whether real or personal, then belonging to or thereafter acquired by the person whether the property is employed by the person in the prosecution of business or is in the hands of an assignee, trustee, or receiver for the benefit of creditors from the date the taxes are due and payable as provided in this subchapter.
(b)
(1)
The lien may be enforced by the Secretary of the Department of Finance and Administration by filing a certificate of indebtedness as provided for in §
26-18-701
or by any other legal means.
(2)
The action of the secretary in attempting to collect the delinquent taxes by issuing the certificate of indebtedness shall not be construed to be an election of remedies.
Amended by Act 2019, No. 910,§ 3972, eff. 7/1/2019.
Acts 1941, No. 383, § 18; A.S.A. 1947, § 75-1120; Acts 2011, No. 788, § 7.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 2 - MOTOR FUEL TAX LAW (§§ 26-55-201 — 26-55-250) › Section 26-55-242 - Sale of distributor's property - Certificate of lien

(a)
Neither the sheriff of any county where the property affected is situated nor any receiver, assignee, or other officer shall sell the property or franchise of any person who is a distributor without first filing with the Secretary of the Department of Finance and Administration a statement containing:
(1)
The name of the plaintiff or party at whose instance or upon whose account the sale is made;
(2)
The name of the person whose property or franchise is to be sold;
(3)
The time and place of sale;
(4)
The nature of the property; and
(5)
The location of the property.
(b)
It shall be the duty of the secretary, after receiving notice as provided in subsection (a) of this section, to furnish to the sheriff, receiver, assignee, or other officer having charge of the sale, certified copies of all motor fuel tax, penalties, and interest on file as liens against the person and, in the event that there are no liens, a certificate showing that fact. The certified copies of the certificate shall be publicly read by that officer at and immediately before the sale of the property or franchise of the person.
(c)
It shall be the duty of the secretary to furnish to any person applying therefor a certificate showing the amount of all liens for motor fuel tax, penalties, and interest that may be in the files of the secretary against any person under the provisions of this subchapter.
Amended by Act 2019, No. 910,§ 3974, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3973, eff. 7/1/2019.
Acts 1941, No. 383, § 18; A.S.A. 1947, § 75-1120.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 2 - MOTOR FUEL TAX LAW (§§ 26-55-201 — 26-55-250) › Section 26-55-245 - Refunds - Taxes erroneously or illegally collected - Lost fuel

(a)
In the event it appears to the Secretary of the Department of Finance and Administration that any taxes or penalties imposed by this subchapter have been erroneously or illegally collected from any distributor, the secretary shall certify the amount thereof and authorize and permit the distributor to make an equivalent deduction from the distributor's next motor fuel tax payment to the State of Arkansas.
(b)
In the event any distributor sustains a loss of motor fuel due to fire, flood, storm, theft, or other causes beyond the distributor's control other than through evaporation, which product has been received as defined by §
26-55-202(13)
, the secretary shall authorize and permit the distributor to deduct the quantity so lost from the quantity subject to tax on the motor fuel tax report filed for the month in which the loss occurred or any subsequent report filed within a period of one (1) year. However, the same loss may be allowed only one (1) time.
(c)
(1)
Before the secretary shall certify or authorize any distributor to make any deduction or take any credit on its reports on account of any tax having been erroneously or illegally collected or on account of any loss as provided in subsections (a) and (b) of this section, satisfactory evidence, upon such forms and in such a manner as shall be prescribed by the Revenue Division of the Department of Finance and Administration, shall be submitted to the supervisor of the Motor Fuel Tax Section of the Department of Finance and Administration, who shall determine from the evidence if any deduction or credit is to be allowed.
(2)
Thereupon the supervisor of the section shall transmit to the secretary his or her certificate of approval, and the secretary may in his or her discretion allow the deduction or credit in the amount the secretary thinks proper or may reject the deduction or credit altogether.
(3)
The rejection or confirmation of the deduction or credit shall be final, and upon the confirmation by the secretary, the deduction or credit shall then be allowed in due course by the supervisor of the section.
Amended by Act 2019, No. 910,§ 3975, eff. 7/1/2019.
Acts 1941, No. 383, § 23; 1943, No. 251, § 1; A.S.A. 1947, § 75-1125; Acts 2009, No. 655, § 53.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 2 - MOTOR FUEL TAX LAW (§§ 26-55-201 — 26-55-250) › Section 26-55-246 - Posting price of fuel plus tax

Distributors and all other persons selling motor fuel may add the amount of the tax to the price of the motor fuel sold by them and shall state the rate of the tax separately from the price of the motor fuel on all price display signs, in letters or figures of the same size and color, sales or delivery slips, bills, and statements which advertise or indicate the price of motor fuel.
Acts 1941, No. 383, § 27; A.S.A. 1947, § 75-1129.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 2 - MOTOR FUEL TAX LAW (§§ 26-55-201 — 26-55-250) › Section 26-55-247 - Confiscation and sale of equipment of persons transporting motor fuel unlawfully

(a)
Any person who knowingly transports or causes to be transported any motor fuel in any manner in violation of the provisions of this subchapter in addition to other penalties and punishment provided for in this subchapter shall be subject to the immediate confiscation of the tank truck or vehicle and the contents therein which are thus unlawfully transported, by the Secretary of the Department of Finance and Administration or the secretary's agents.
(b)
(1)
The owner or operator of a confiscated tank truck or vehicle may request a hearing under the Arkansas Tax Procedure Act, §
26-18-101
et seq., or the Independent Tax Appeals Commission Act, §
26-18-1101
et seq., to challenge the confiscation.
(2)
A request for a hearing under this section shall be made within five (5) business days of the date of the confiscation of the tank truck or vehicle.
(3)
A hearing under this section shall be held within five (5) business days of the date of the request for hearing, and a decision on the confiscation shall be issued within five (5) business days of the hearing.
(c)
Unless the operator or owner of a confiscated tank truck or vehicle proves at a hearing held under this section that the motor fuel was being transported, transferred, or delivered in accordance with this subchapter or any other law affecting the transportation of motor fuel, including without limitation any rules issued under this subchapter or any other relevant statute, the secretary shall sell the confiscated tank truck or vehicle and the contents of the confiscated tank truck or vehicle at auction without any recourse or liability on the secretary, the secretary's agents, or the state.
Amended by Act 2021, No. 593,§ 31, eff. 1/1/2023.
Amended by Act 2021, No. 593,§ 30, eff. 1/1/2023.
Amended by Act 2019, No. 315,§ 3008, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3976, eff. 7/1/2019.
Acts 1941, No. 383, § 21; A.S.A. 1947, § 75-1123.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 2 - MOTOR FUEL TAX LAW (§§ 26-55-201 — 26-55-250) › Section 26-55-248 - Sale of fuels purchased from other than duly licensed distributor - Penalties

A person who sells motor fuel purchased by him or her from any person other than a duly licensed distributor upon which the tax imposed by this subchapter has not been paid, upon conviction is guilty of an unclassified misdemeanor and shall be punished by a fine of not less than one thousand dollars ($1,000) nor more than ten thousand dollars ($10,000) or imprisonment for a term of not less than thirty (30) days and not more than one (1) year, or both fine and imprisonment.
Acts 1941, No. 383, § 25; A.S.A. 1947, § 75-1127; Acts 2009, No. 655, § 54.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 2 - MOTOR FUEL TAX LAW (§§ 26-55-201 — 26-55-250) › Section 26-55-249 - Public inspection of records

The records of the Secretary of the Department of Finance and Administration pertaining to motor fuel taxes shall at all reasonable times be open to the inspection of the public with the approval of the secretary.
Amended by Act 2019, No. 910,§ 3977, eff. 7/1/2019.
Acts 1941, No. 383, § 24; A.S.A. 1947, § 75-1126.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 2 - MOTOR FUEL TAX LAW (§§ 26-55-201 — 26-55-250) › Section 26-55-250 - Exchange of information among states

The Secretary of the Department of Finance and Administration upon request duly received from the officials to whom are entrusted the enforcement of the motor fuel tax laws of any other state shall forward to the officials any information which the secretary may have in his or her possession relative to the manufacture, receipt, sale, use, transportation, or shipment by any person of motor fuel.
Amended by Act 2019, No. 910,§ 3978, eff. 7/1/2019.
Acts 1941, No. 383, § 26; A.S.A. 1947, § 75-1128.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 4 - REFUNDS - MOTOR FUELS USED IN MOTOR BUSES (§§ 26-55-401 — 26-55-408) › Section 26-55-401 - Applicability of existing motor fuel refund laws

All provisions of §
26-55-301
et seq. [repealed], with respect to records of refunds, erroneous or fraudulent claims, bond requirements, revocation of permits, inspection of dealers' records, and all other provisions thereof, so far as they are adaptable, shall be equally applicable to motor fuel tax refunds pursuant to this subchapter.
Acts 1963, No. 269, § 6; A.S.A. 1947, § 75-1148.6.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 4 - REFUNDS - MOTOR FUELS USED IN MOTOR BUSES (§§ 26-55-401 — 26-55-408) › Section 26-55-402 - Effect of subchapter on state highway bonds

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 hereafter be issued.
Acts 1963, No. 269, § 8; A.S.A. 1947, § 75-1148.8.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 4 - REFUNDS - MOTOR FUELS USED IN MOTOR BUSES (§§ 26-55-401 — 26-55-408) › Section 26-55-403 - Authority of secretary

The Secretary of the Department of Finance and Administration shall have the authority to make, amend, and enforce rules, to subpoena witnesses and documents, to administer oaths, and to do and perform all other acts the secretary shall deem necessary to carry out the purpose and intent of this subchapter.
Amended by Act 2019, No. 315,§ 3009, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3979, eff. 7/1/2019.
Acts 1963, No. 269, § 7; A.S.A. 1947, § 75-1148.7.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 4 - REFUNDS - MOTOR FUELS USED IN MOTOR BUSES (§§ 26-55-401 — 26-55-408) › Section 26-55-404 - Entitlement to refund

The owners or operators of motor buses operated on designated streets according to regular schedules, under municipal franchise, who for the purpose of operating the buses shall use motor fuel on which the tax, as imposed by the Motor Fuel Tax Law, §
26-55-201
et seq., has been paid or hereafter shall be paid, shall be entitled to a refund of the full amount of the motor fuel tax, subject to the provisions of this subchapter.
Acts 1963, No. 269, § 1; 1971, No. 600, § 1; A.S.A. 1947, § 75-1148.1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 4 - REFUNDS - MOTOR FUELS USED IN MOTOR BUSES (§§ 26-55-401 — 26-55-408) › Section 26-55-405 - Refund permits

(a)
No person, firm, or corporation shall secure a refund of tax under this subchapter unless that person is the holder of an unrevoked permit issued by the Secretary of the Department of Finance and Administration before the purchase of the motor fuel.
(b)
The permit shall be numbered and issued annually and shall entitle the holder to make application for refund under this subchapter.
(c)
Applications for the permits shall be filed with the secretary on forms prescribed by the secretary and shall contain the same information, so far as applicable, as is required in §
26-55-305
[repealed], and such other information as the secretary may require.
Amended by Act 2019, No. 910,§ 3980, eff. 7/1/2019.
Acts 1963, No. 269, § 4; A.S.A. 1947, § 75-1148.4.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 4 - REFUNDS - MOTOR FUELS USED IN MOTOR BUSES (§§ 26-55-401 — 26-55-408) › Section 26-55-406 - Applications for refund

Applications for refund pursuant to this subchapter shall be sworn to and shall be made to the Secretary of the Department of Finance and Administration and shall be in the same form and contain the same information, so far as applicable, as is required in §
26-55-301
et seq. [repealed], and in addition, shall contain such other information as may be required by the secretary.
Amended by Act 2019, No. 910,§ 3981, eff. 7/1/2019.
Acts 1963, No. 269, § 2; A.S.A. 1947, § 75-1148.2.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 4 - REFUNDS - MOTOR FUELS USED IN MOTOR BUSES (§§ 26-55-401 — 26-55-408) › Section 26-55-407 - Refund paid from Gasoline Tax Refund Fund

All valid claims for refund of motor fuel taxes under the provisions of this subchapter shall be paid from the Gasoline Tax Refund Fund and shall be subject to the same conditions and limitations as provided in §
26-55-301
et seq. [repealed], with respect to agricultural motor fuel tax refunds, except that all motor fuels covered by the provisions of this subchapter shall be subject to the full refund of the motor fuel taxes paid thereon.
Acts 1963, No. 269, § 3; 1971, No. 600, § 2; A.S.A. 1947, § 75-1148.3.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 4 - REFUNDS - MOTOR FUELS USED IN MOTOR BUSES (§§ 26-55-401 — 26-55-408) › Section 26-55-408 - Dealers' and sellers' records and reports

Dealers and sellers of motor fuel shall keep the same records and shall prepare the same invoices and make the same reports to the Secretary of the Department of Finance and Administration with respect to motor fuel sold to permit holders under this subchapter as is required by §
26-55-301
et seq. [repealed], with respect to agricultural motor fuel sales.
Amended by Act 2019, No. 910,§ 3982, eff. 7/1/2019.
Acts 1963, No. 269, § 5; A.S.A. 1947, § 75-1148.5.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 6 - SHIPMENTS OF MOTOR FUELS (§§ 26-55-601 — 26-55-610) › Section 26-55-601 - Definitions

As used in this subchapter:
(1)
"Director" means the Director of State Highways and Transportation;
(2)
"Fuels" means motor fuel, distillate special fuel, and liquefied gas special fuels, as defined in the Motor Fuel Tax Law, §
26-55-201
et seq., and the Special Motor Fuels Tax Law, §
26-56-101
et seq., and includes gasoline, diesel fuel, and liquefied petroleum gas fuels used to propel an automotive vehicle;
(3)
"Person" includes any operator, individual, owner, company, partnership, limited liability company, joint venture, joint agreement, association, whether mutual or otherwise, corporation, estate, trust, business trust, receiver, trustee, leasing company, common carrier, private carrier, or transporter; and
(4)
"River ports" means those ports where fuels transported by barge are unloaded.
Acts 1987, No. 977, § 1; 1995, No. 1160, § 27.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 6 - SHIPMENTS OF MOTOR FUELS (§§ 26-55-601 — 26-55-610) › Section 26-55-602 - Applicability

The provisions of this subchapter shall not be applicable to any licensed distributor or supplier of fuels within this state who does not import or export fuels.
Acts 1987, No. 977, § 11.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 6 - SHIPMENTS OF MOTOR FUELS (§§ 26-55-601 — 26-55-610) › Section 26-55-603 - Penalties - Impoundment of vehicles

(a)
Upon conviction, a person transporting fuels into the State of Arkansas without the appropriate bill of lading and import/export load permit or interstate shipment record as required by this subchapter is guilty of a violation and shall be fined not more than two thousand five hundred dollars ($2,500), of which one-half (1/2) shall be deposited with the Treasurer of State as special highway revenues to be disbursed in the same manner and to be used for the same purposes set out in the Arkansas Highway Revenue Distribution Law, §
27-70-201
et seq.
(b)
Upon conviction, a person is guilty of a violation and subject to the penalty in subsection (a) of this section if the person:
(1)
Makes or assists another person to make a false or fraudulent statement in any report required by this subchapter, the Motor Fuel Tax Law, §
26-55-201
et seq., or the Special Motor Fuels Tax Law, §
26-56-101
et seq.;
(2)
Fails to include any information demanded by this subchapter, the Motor Fuel Tax Law, §
26-55-201
et seq., or the Special Motor Fuels Tax Law, §
26-56-101
et seq.; or
(3)
Fails to produce upon request of proper authority any information required in this subchapter, the Motor Fuel Tax Law, §
26-55-201
et seq., or the Special Motor Fuels Tax Law, §
26-56-101
et seq.
(c)
Any motor vehicle, including the cargo thereof, found to have been in violation of any of the provisions of this section shall be impounded by the Director of State Highways and Transportation pending disposition under this subchapter.
Acts 1987, No. 977, § 8; 2009, No. 655, § 55.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 6 - SHIPMENTS OF MOTOR FUELS (§§ 26-55-601 — 26-55-610) › Section 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.
Amended by Act 2019, No. 315,§ 3010, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3983, eff. 7/1/2019.
Amended by Act 2017, No. 707,§ 295, eff. 8/1/2017.
Acts 1987, No. 977, § 10.