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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 3 - LIQUEFIED GAS (§§ 26-56-301 — 26-56-315) › Section 26-56-306 - Users' permits - Window decals

(a)
The Secretary of the Department of Finance and Administration shall promulgate special serially numbered window decals to be issued for motor vehicles for which liquefied gas special fuels user's permits are issued, except motor vehicles of licensed liquefied gas special fuels suppliers, which distinctive window decals shall evidence not only the registration of the motor vehicle but shall evidence the fact that the special permit fee charged under §
26-56-304
has been paid.
(b)
Each motor vehicle bearing the special and distinctive window decals shall entitle the owner or user of the motor vehicle to purchase liquefied gas special fuels from licensed liquefied gas special fuels suppliers only without the necessity of paying the gallonage tax levied thereon under §
26-56-301
, it being the intent of that section that the payment of the special fee levied by §
26-56-304
shall be in lieu of and in full satisfaction of the liquefied gas special fuels gallonage taxes that would have otherwise been due on liquefied gas special fuels used in the motor vehicle during the period for which the license and permit is issued.
(c)
When a motor vehicle bearing a special and distinctive liquefied gas special fuels window decal is transferred, the liquefied gas special fuels window decal shall remain with the motor vehicle, and, when the registration of the motor vehicle is transferred to the new owner, the new owner shall be entitled to purchase liquefied gas special fuels for the motor vehicle without payment of the gallonage tax thereon the same as the former owner.
Amended by Act 2019, No. 910,§ 4082, eff. 7/1/2019.
Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 3; 1967, No. 316, § 1; 1981, No. 789, § 1; A.S.A. 1947, § 75-1256.
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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 3 - LIQUEFIED GAS (§§ 26-56-301 — 26-56-315) › Section 26-56-307 - Suppliers or interstate users - Computation, reporting, and payment of tax

(a)
Each licensed liquefied gas special fuels supplier or interstate user shall compute, report, and pay the tax on all liquefied gas special fuels used in each vehicle owned or operated by him or her in this state on which the tax levied by this subchapter has not been paid by ascertaining the total highway miles driven in this state and dividing this total by the applicable mileage factor, as set forth below, to compute the quantity of special fuel used upon which the tax levied in §
26-56-301
is applicable.
(b)
(1)
For the purpose of this section, all automobiles with a capacity of fewer than eight (8) passengers shall be deemed to be Class A vehicles.
(2)
All truck-type vehicles with a factory rating and gross loaded weight of less than twenty-two thousand five hundred pounds (22,500 lbs.) shall be deemed to be Class B vehicles.
(3)
All vehicles with a factory rating in excess of twenty-two thousand five hundred pounds (22,500 lbs.) or whose total gross loaded weight exceeds twenty-two thousand five hundred pounds (22,500 lbs.) shall be deemed to be Class C vehicles.
(c)
The mileage factor per gallon of liquefied gas special fuels for:
(1)
Class A vehicles shall be twelve (12) miles;
(2)
Class B vehicles shall be eight (8) miles; and
(3)
Class C vehicles shall be four (4) miles.
(d)
When calculating the number of gallons of liquefied gas special fuels on which the gallonage tax levied by §
26-56-301
is due, the suppliers and users shall be allowed a credit equal to the amount of the tax paid on each gallon of liquefied gas special fuels purchased or received in this state when each credit is supported by a copy of the purchase invoice showing the amount of tax paid, signed by the supplier or dealer from which the liquefied gas special fuels was purchased or delivered.
(e)
The due date of the interstate user reports shall be the twenty-fifth day following each calendar quarter.
Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 4; 1979, No. 764, § 3; A.S.A. 1947, § 75-1257.
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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 3 - LIQUEFIED GAS (§§ 26-56-301 — 26-56-315) › Section 26-56-308 - Reports and payment of tax by suppliers

(a)
On or before the twenty-fifth day of each calendar month next following the calendar month for which the report is made, each liquefied gas special fuels supplier shall report to the Secretary of the Department of Finance and Administration:
(1)
The total gallons of liquefied gas special fuels sold or delivered to each liquefied gas special fuels dealer, the name and address and dealer license number of each dealer, and the tax collected thereon;
(2)
The number of gallons of liquefied gas special fuels sold or delivered to liquefied gas special fuels users other than dealers, the name and address of each user, the quantity sold or delivered to each user, and the tax collected thereon;
(3)
If the liquefied gas special fuels are delivered into the supply tanks of any vehicle for which the flat fee provided for in §
26-56-304
has been paid, the vehicle license number of the vehicle;
(4)
The number of gallons of liquefied gas special fuels used by the supplier for his or her own purposes, and the quantity thereof subject to the tax levied;
(5)
The quantity of liquefied gas special fuels otherwise disposed of by the supplier and the portion thereof subject to the tax levied in §
26-56-304
; and
(6)
Such other information as the secretary may require by rule.
(b)
The report shall be made even though no tax is due.
(c)
Each liquefied gas special fuels supplier at the time of filing the monthly report required by this section shall remit to the secretary any and all taxes due on liquefied gas special fuels covered by the report.
Amended by Act 2019, No. 315,§ 3032, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4085, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4084, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4083, eff. 7/1/2019.
Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 7; A.S.A. 1947, § 75-1260.
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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 3 - LIQUEFIED GAS (§§ 26-56-301 — 26-56-315) › Section 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.
Amended by Act 2019, No. 910,§ 4086, eff. 7/1/2019.
Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 8; A.S.A. 1947, § 75-1261.
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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 3 - LIQUEFIED GAS (§§ 26-56-301 — 26-56-315) › Section 26-56-310 - Surrender of license or permit - Discontinuance of business

(a)
Whenever any person to whom a liquefied gas special fuels supplier's license, dealer's license, or liquefied gas special fuels user's permit has been issued, discontinues to supply, sell, or use liquefied gas special fuels within the state, the person shall notify the Secretary of the Department of Finance and Administration in writing of that fact within thirty (30) days thereafter and surrender his or her license or permit to the secretary.
(b)
No person surrendering any such license or permit shall be entitled to any refund of any of the fees previously paid.
Amended by Act 2019, No. 910,§ 4087, eff. 7/1/2019.
Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 9; A.S.A. 1947, § 75-1262.
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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 3 - LIQUEFIED GAS (§§ 26-56-301 — 26-56-315) › Section 26-56-311 - Revocation of supplier's or dealer's license

(a)
If a licensed liquefied gas special fuels supplier or dealer fails to file any report required by this subchapter, or falsely or fraudulently files a report, or fails to pay the full amount of the tax levied by this subchapter, or if at any time the surety on the licensee's bond becomes unsatisfactory or inaccessible to the Secretary of the Department of Finance and Administration or the bond is discharged or cancelled, and a new bond is not furnished by the licensee within five (5) days after the demand of the secretary, the secretary may give notice to the licensee of an intention to revoke his or her license.
(b)
(1)
The licensee shall be entitled to a period of twenty (20) days after the mailing of the notice within which to apply for a hearing on the question of having his or her license revoked.
(2)
A hearing under this section shall be held under the Arkansas Tax Procedure Act, §
26-18-101
et seq., or the Independent Tax Appeals Commission Act, §
26-18-1101
et seq.
(c)
After the hearing at which the licensee is entitled to present evidence and be represented by counsel, the secretary or the Tax Appeals Commission, as applicable, shall determine whether the licensee's license shall be revoked.
(d)
(1)
The secretary or the licensee may seek judicial relief from an adverse decision under this section by filing suit under §§
26-18-602
and
26-18-1117
.
(2)
An appeal may be had from the judgment of the circuit court as in other cases as provided by law.
(e)
(1)
If the licensee fails to apply for a hearing within the prescribed time, the secretary may immediately revoke the license of the licensee and notify the licensee by registered mail, addressed to the last known address of the licensee appearing in the files of the secretary.
(2)
The secretary shall also notify the surety company on the licensee's bond in like manner.
Amended by Act 2021, No. 593,§ 33, eff. 1/1/2023.
Amended by Act 2019, No. 910,§ 4088, eff. 7/1/2019.
Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 9; A.S.A. 1947, § 75-1262.
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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 3 - LIQUEFIED GAS (§§ 26-56-301 — 26-56-315) › Section 26-56-312 - Importation or use by unlicensed persons

(a)
Any person operating a motor vehicle on the highways of this state who for the first time imports liquefied gas special fuels into the state in the supply tank of a motor vehicle but who has not obtained a liquefied gas special fuels user's permit from this state or who is not a bonded liquefied gas special fuels supplier in this state shall nevertheless be deemed a liquefied gas special fuels user.
(b)
For the purposes of determining the number of gallons of liquefied gas special fuels consumed in operating on the highways of this state, the liquefied gas special fuels user shall be required to pay to the Secretary of the Department of Finance and Administration the tax levied by this subchapter on each gallon of liquefied gas special fuels contained in the supply tank of the motor vehicle at the time of entry into the state and upon all liquefied gas special fuels used in this state upon which the tax levied in this subchapter has not been paid.
Amended by Act 2019, No. 910,§ 4089, eff. 7/1/2019.
Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 5; A.S.A. 1947, § 75-1258.
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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 3 - LIQUEFIED GAS (§§ 26-56-301 — 26-56-315) › Section 26-56-313 - Purchases by unlicensed persons - Payment of tax

(a)
Any person purchasing liquefied gas special fuels for delivery into the supply tanks of the motor vehicle of the person, if the person does not have a liquefied gas special fuels user's permit as evidenced by the appropriate license issued therefor as provided in this subchapter or if the person is not a bonded licensed liquefied gas special fuels supplier, shall pay to the supplier or dealer at the time of purchase of liquefied gas special fuels the gallonage tax levied in §
26-56-301
on each gallon of liquefied gas special fuels so delivered into the supply tanks of the motor vehicle.
(b)
(1)
At the time of making the delivery, the supplier or dealer shall prepare in duplicate a receipt reflecting the:
(A)
Name and address of the purchaser;
(B)
Make, model, and license number of the motor vehicle in which the liquified gas special fuels are delivered;
(C)
Total amount of gallons delivered; and
(D)
Tax collected thereon.
(2)
The supplier or dealer shall deliver the original copy to the purchaser and shall retain the duplicate copy for a period of two (2) years for inspection by the Secretary of the Department of Finance and Administration or his or her designated agents.
Amended by Act 2019, No. 910,§ 4090, eff. 7/1/2019.
Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 6; A.S.A. 1947, § 75-1259.
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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 3 - LIQUEFIED GAS (§§ 26-56-301 — 26-56-315) › Section 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.
Amended by Act 2019, No. 910,§ 4091, eff. 7/1/2019.
Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 5; A.S.A. 1947, § 75-1258.
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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 3 - LIQUEFIED GAS (§§ 26-56-301 — 26-56-315) › Section 26-56-315 - Conversion of vehicles for use of liquefied gas special fuels

(a)
(1)
Any liquefied gas special fuels dealer, garage, mechanic, owner, or operator of a motor vehicle who converts or causes a vehicle to be converted to enable the vehicle to be operated on liquefied gas special fuels shall report the conversion to the Secretary of the Department of Finance and Administration on forms prescribed by the secretary within ten (10) days after the conversion.
(2)
If any owner or operator fails to report a conversion to the secretary within the time prescribed above, the person shall be assessed a penalty of fifty dollars ($50.00) which shall be in addition to any criminal penalty provided in this chapter.
(b)
No person shall convert or equip any motor vehicle for the use of liquefied gas special fuels unless the person is licensed to do so by the Liquefied Petroleum Gas Board and has also made application for and obtained a license as a liquefied gas special fuels converter from the secretary and posted a bond in an amount determined by the secretary conditioned that the person will report to the secretary all vehicles so converted by the person as required by this section.
(c)
It shall be unlawful for any person to operate any vehicle which has been converted or equipped to use liquefied gas special fuels unless the vehicle has been reported to the secretary and a liquefied gas special fuels user's permit has been obtained therefor as required.
Amended by Act 2019, No. 910,§ 4092, eff. 7/1/2019.
Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, §§ 10-12; A.S.A. 1947, §§ 75-1263 -- 75-1265.
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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 4 - DIESEL-POWERED VEHICLES (§§ 26-56-401 — 26-56-406) › Section 26-56-405 - Payment of tax by Arkansas Department of Transportation

(a)
The Arkansas Department of Transportation shall continue to pay the special motor fuel tax established by this chapter on all diesel-powered motor vehicles as defined in §
26-56-102
owned by the Arkansas Department of Transportation.
(b)
For purposes of computing this tax, the Arkansas Department of Transportation shall use its fuel consumption reports and shall file with the Secretary of the Department of Finance and Administration an appropriate monthly report stating the gallons used in the Arkansas Department of Transportation's motor vehicles and the tax due and payable.
(c)
The Arkansas Department of Transportation shall remit the tax due each month to the secretary.
Amended by Act 2019, No. 910,§ 4093, eff. 7/1/2019.
Amended by Act 2017, No. 707,§ 300, eff. 8/1/2017.
Acts 1979, No. 903, § 5; A.S.A. 1947, § 75-1276.
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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 5 - ADDITIONAL TAXES AND FEES (§§ 26-56-501 — 26-56-504) › Section 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.
Acts 1985, No. 456, § 4; A.S.A. 1947, § 75-1281.
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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 5 - ADDITIONAL TAXES AND FEES (§§ 26-56-501 — 26-56-504) › Section 26-56-502 - Additional tax levied

(a)
In addition to the tax levied upon distillate special fuel in §
26-56-201
and upon liquefied gas special fuels in §
26-56-301
, there is levied an excise tax of four cents (4¢) per gallon upon all liquefied gas special fuels and two cents (2¢) per gallon upon all distillate special fuel subject to the tax levied in those sections.
(b)
The tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of other distillate special fuel taxes.
Acts 1985, No. 456, § 1; A.S.A. 1947, § 75-1278; Acts 1989, No. 821, § 10.
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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 5 - ADDITIONAL TAXES AND FEES (§§ 26-56-501 — 26-56-504) › Section 26-56-504 - Disposition of revenues

(a)
(1)
All taxes, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration from the additional taxes and fees levied by this subchapter shall be classified as special revenues and shall be deposited into the State Treasury.
(2)
The net amount thereof shall be transferred by the Treasurer of State on the last business day of each month, as follows:
(A)
Fifteen percent (15%) of the amount to the County Aid Fund;
(B)
Fifteen percent (15%) of the amount to the Municipal Aid Fund; and
(C)
Seventy percent (70%) of the amount to the State Highway and Transportation Department Fund.
(b)
(1)
All such funds credited to the State Highway and Transportation Department Fund shall be used for construction, reconstruction, and maintenance of the rural state highways of the state and their extensions into municipalities and industrial access roads.
(2)
The State Highway Commission shall provide to each member of the General Assembly on January 1, 1986, and annually thereafter, a report indicating how the money provided by this subchapter was spent, which roads were worked on, and what other progress was made regarding the plan outlined to the General Assembly by the commission during the debate on this subchapter.
Amended by Act 2019, No. 910,§ 4094, eff. 7/1/2019.
Acts 1985, No. 456, § 3; A.S.A. 1947, § 75-1280.
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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 6 - ADDITIONAL TAXES ON MOTOR FUEL, DISTILLATE SPECIAL FUELS, AND LIQUEFIED GAS SPECIAL FUELS (§§ 26-56-601 — 26-56-602) › Section 26-56-601 - Excise tax levied

(a)
On and after March 6, 1991, in addition to the taxes levied upon motor fuel in §§
26-55-205
and
26-55-1002
and upon distillate special fuel in §§
26-56-201
and
26-56-502
and upon liquefied gas special fuels in §§
26-56-301
and
26-56-502
, and in addition to any other taxes levied on the fuel or fuels during the Seventy-Eighth Regular Session of the General Assembly, there is hereby levied an excise tax of five cents (5¢) per gallon upon all motor fuel and liquefied gas special fuels and an excise tax of two cents (2¢) per gallon upon all distillate special fuel subject to the taxes levied in §§
26-55-205
,
26-55-1002
,
26-56-201
,
26-56-301
, and
26-56-502
.
(b)
Such additional taxes shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of other motor fuel taxes, distillate special fuel taxes, and liquefied gas special fuels taxes.
Acts 1991, No. 364, § 1; 1991, No. 382, § 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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 6 - ADDITIONAL TAXES ON MOTOR FUEL, DISTILLATE SPECIAL FUELS, AND LIQUEFIED GAS SPECIAL FUELS (§§ 26-56-601 — 26-56-602) › Section 26-56-602 - Additional funds deposited into State Treasury

(a)
All of the additional taxes, fees, penalties, and interest collected under the provisions of this subchapter and §§
26-55-710
,
26-56-214
, and
26-56-304
shall be classified as special revenues and shall be deposited into the State Treasury. After deducting therefrom the amount to be credited to the Constitutional Officers Fund and the State Central Services Fund as provided in the Revenue Stabilization Law, §
19-5-101
et seq., the Treasurer of State shall transfer on the last business day of each month:
(1)
Fifteen percent (15%) of the amount thereof to the County Aid Fund;
(2)
Fifteen percent (15%) of the amount thereof to the Municipal Aid Fund; and
(3)
Seventy percent (70%) of the amount thereof to a special account in the State Highway and Transportation Department Fund to be designated the "1991 Highway Construction and Maintenance Account".
(b)
The funds in the 1991 Highway Construction and Maintenance Account shall be held, managed, and used in the same manner and for the same purposes as set out in the Arkansas Highway Revenue Distribution Law, §
27-70-201
et seq., excluding however, §
27-70-206
.
(c)
Provided that, in keeping with the spirit of Pub. L. No. 97-424, § 105, and the State Highway Commission's goals for encouraging the participation of disadvantaged business enterprises in entering into and performing contracts with the commission, including the purchasing of supplies and equipment by the commission and for the construction, reconstruction, and maintenance of highways and bridges in the state highway system, the commission is authorized to expend up to ten percent (10%) of the total funds and revenues available and disbursed to the commission pursuant to this act for the purposes of achieving those goals.
Acts 1991, No. 364, § 5; 1991, No. 382, § 5; 1991, No. 1040, §§ 5-8; 1991, No. 1239, §§ 5-8.
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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 7 - REFUNDS - MOTOR FUELS USED BY FIRE DEPARTMENTS (§§ 26-56-701 — 26-56-708) › Section 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
.
Amended by Act 2019, No. 910,§ 4095, eff. 7/1/2019.
Acts 2001, No. 419, § 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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 7 - REFUNDS - MOTOR FUELS USED BY FIRE DEPARTMENTS (§§ 26-56-701 — 26-56-708) › Section 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.
Acts 2001, No. 419, § 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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 7 - REFUNDS - MOTOR FUELS USED BY FIRE DEPARTMENTS (§§ 26-56-701 — 26-56-708) › Section 26-56-703 - Refund permit

(a)
No fire department shall secure a refund of tax under this subchapter unless the fire department is the holder of an unrevoked permit which was issued by the Secretary of the Department of Finance and Administration before the purchase of the motor fuel or the distillate special fuel.
(b)
The permit shall be numbered and shall entitle the fire department to make an annual application for refund under this subchapter.
(c)
An application for the permit shall be filed with the secretary on forms prescribed by the secretary and shall contain such information as the secretary may require.
(d)
No person shall knowingly make a false or fraudulent statement in an application for a refund permit or in an application for a refund of any taxes under this subchapter.
(e)
The refund permit of any person who violates any provision of this subchapter shall be revoked by the secretary and shall not be reissued until two (2) years have elapsed after the date of the revocation.
Amended by Act 2019, No. 910,§ 4098, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4097, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4096, eff. 7/1/2019.
Acts 2001, No. 419, § 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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 7 - REFUNDS - MOTOR FUELS USED BY FIRE DEPARTMENTS (§§ 26-56-701 — 26-56-708) › Section 26-56-704 - Applications for refund

(a)
The refund permit holder shall file with the Secretary of the Department of Finance and Administration an application for refund on forms furnished by the secretary which shall include, but not be limited to, the following information:
(1)
The quantity of motor fuel and distillate special fuel purchased for use in its fire trucks;
(2)
A statement that the motor fuel and distillate special fuel have been used exclusively in its fire trucks;
(3)
The amount of the tax claimed to be refunded;
(4)
The name, post office, and resident address of the fire department;
(5)
The name and address of the sellers from whom the motor fuel and distillate special fuel were purchased; and
(6)
Other information as the secretary shall require.
(b)
(1)
An application for a refund shall be accompanied by a paid receipt for the purchase price of motor fuel and distillate special fuel on which the refund is sought.
(2)
The application shall be notarized and made to the secretary.
(c)
All claims for a refund under the provisions of this subchapter shall be subject to the Arkansas Tax Procedure Act, §
26-18-101
et seq.
(d)
(1)
The secretary shall promulgate a rule establishing the annual date for claiming a refund pursuant to this subchapter.
(2)
A refund shall only be granted for a purchase of motor fuel and distillate special fuel made within one (1) calendar year of the annual date for claiming the refund.
Amended by Act 2019, No. 910,§ 4102, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4101, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4100, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4099, eff. 7/1/2019.
Acts 2001, No. 419, § 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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 7 - REFUNDS - MOTOR FUELS USED BY FIRE DEPARTMENTS (§§ 26-56-701 — 26-56-708) › Section 26-56-705 - Refund paid from Gasoline Tax Refund Fund

(a)
All valid claims for refund of the motor fuel tax 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 under §
26-55-407
, except that all the motor fuels covered by the provisions of this subchapter shall be subject to the full refund of the motor fuel taxes paid.
(b)
(1)
(A)
The Secretary of the Department of Finance and Administration shall annually estimate the amount necessary to pay refunds to the users of distillate special fuel who are entitled to refunds with respect to distillate special fuel taxes paid in this state as authorized in this subchapter.
(B)
Upon certification by the secretary, the Treasurer of State shall transfer from the gross amount of distillate special fuel taxes collected each month the amount so certified and shall credit the amount to the fund.
(2)
The transfers from the distillate special fuel taxes collected each month shall be made after deducting allowances for bad checks or claims but before making any other distribution as provided by law.
(c)
(1)
All valid claims for refund of the distillate special fuel tax under the provisions of this subchapter shall be paid from the fund.
(2)
The refund for purchases of distillate special fuel tax shall not include the moneys which have been pledged to the repayment of highway bonds under §
26-56-201
.
(d)
All warrants drawn against the fund that are not presented for payment within one (1) year after issuance shall be void.
(e)
Neither the secretary nor any member or employee of the Department of Finance and Administration shall be held personally liable for making any refund by reason of a fraudulent claim filed as a basis for the refund.
Amended by Act 2019, No. 910,§ 4104, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4103, eff. 7/1/2019.
Acts 2001, No. 419, § 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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 7 - REFUNDS - MOTOR FUELS USED BY FIRE DEPARTMENTS (§§ 26-56-701 — 26-56-708) › Section 26-56-706 - Records - Inspection

(a)
The Secretary of the Department of Finance and Administration shall keep a permanent record by fire department of the amount of refund claimed and paid to each claimant.
(b)
The records shall be open to public inspection.
Amended by Act 2019, No. 910,§ 4105, eff. 7/1/2019.
Acts 2001, No. 419, § 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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 7 - REFUNDS - MOTOR FUELS USED BY FIRE DEPARTMENTS (§§ 26-56-701 — 26-56-708) › Section 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.
Acts 2001, No. 419, § 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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 7 - REFUNDS - MOTOR FUELS USED BY FIRE DEPARTMENTS (§§ 26-56-701 — 26-56-708) › Section 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.
Amended by Act 2019, No. 315,§ 3033, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4106, eff. 7/1/2019.
Acts 2001, No. 419, § 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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 8 - ADDITIONAL TAX ON DISTILLATE SPECIAL FUEL (§§ 26-56-801 — 26-56-804) › Section 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.
Acts 2011, No. 773, § 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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 8 - ADDITIONAL TAX ON DISTILLATE SPECIAL FUEL (§§ 26-56-801 — 26-56-804) › Section 26-56-802 - Additional tax on distillate special fuel

(a)
(1)
In addition to all other taxes levied upon distillate special fuel, there is levied an additional tax on distillate special fuel of five cents (5¢) for each gallon of distillate special fuel sold or used in this state or purchased for sale or use in this state.
(2)
The additional tax on distillate special fuel applies only to distillate special fuel intended for highway use or to fuel a motor vehicle intended for highway use.
(b)
The additional distillate special fuel tax under this section is subject to the exemptions under this chapter.
(c)
(1)
The levy of the additional tax on distillate special fuel by subdivision (a)(1) of this section is conditioned upon the approval by a majority of the qualified electors of the state voting on the measure providing for the levy of the additional tax on distillate special fuel and the issuance of bonds in a statewide election held under the provisions of the Arkansas Highway Financing Act of 2011, §
27-64-501
et seq.
(2)
If the levy of the additional tax on distillate special fuel and the issuance of the bonds is approved, the:
(A)
Effective date of the additional tax on distillate special fuel levied by subdivision (a)(1) of this section shall be the first day of the second month following the month in which the Secretary of State certifies the vote of the voters of the state approving the levy of the additional tax on distillate special fuel and the issuance of bonds; and
(B)
Additional tax on distillate special fuel levied by subdivision (a)(1) of this section shall terminate and shall no longer be collected upon certification by the Chair of the State Highway Commission that the bonds issued under the Arkansas Highway Finance Act of 2011, §
27-64-501
et seq., have been paid in full and all obligations of the commission with respect to the bonds have been performed in full.
(3)
If the levy of the additional tax on distillate special fuel and the issuance of the bonds are not approved, the levy of the additional tax on distillate special fuel by subdivision (a)(1) of this section shall terminate and the additional tax shall not be collected.
Acts 2011, No. 773, § 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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 8 - ADDITIONAL TAX ON DISTILLATE SPECIAL FUEL (§§ 26-56-801 — 26-56-804) › Section 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.
Acts 2011, No. 773, § 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 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804) › Subchapter 8 - ADDITIONAL TAX ON DISTILLATE SPECIAL FUEL (§§ 26-56-801 — 26-56-804) › Section 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.
Acts 2011, No. 773, § 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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-201 - Title

This subchapter shall be known and may be cited as the "Arkansas Tobacco Products Tax Act of 1977".
Acts 1977, No. 546, § 1; A.S.A. 1947, § 84-4501.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-202 - Legislative findings and purpose

(a)
It is recognized, found, and determined by the General Assembly that:
(1)
The Arkansas Surgeon General has determined that the smoking of cigarettes is detrimental to the health of the smoker;
(2)
The General Assembly had already recognized this hazard many years ago when it enacted §
5-27-227
regulating sales to minors, §§
20-27-704
-
20-27-709
regulating pricing, establishing a policy for public smoking, and this subchapter, to provide for close supervision and control of the sale of tobacco products, vapor products, alternative nicotine products, and e-liquid products;
(3)
The state has a very valid governmental interest in preserving and promoting the public health and welfare of its citizens; and
(4)
It is the responsibility of the General Assembly to enact legislation to protect and further this essential governmental interest.
(b)
It is therefore the intent of this subchapter to:
(1)
Provide for the close supervision and control of the permitting of persons to sell tobacco products, vapor products, alternative nicotine products, and e-liquid products in this state in order to assure that when these products are distributed in the state, they are fresh, not contaminated, and are properly taxed, stamped, stored, and distributed only to persons authorized to receive these products; and
(2)
Impose permits, fees, taxes, and restrictions on the privilege of dealing in or otherwise doing business in tobacco products, vapor products, alternative nicotine products, and e-liquid products in order to promote the public health and welfare of the citizens of this state and to protect the revenue collection procedures incorporated within this subchapter.
Amended by Act 2019, No. 1071,§ 4, eff. 7/24/2019.
Amended by Act 2015, No. 1235,§ 1, eff. 5/1/2015.
Acts 1977, No. 546, § 3; 1979, No. 911, § 5; 1983, No. 255, § 1; 1985, No. 684, § 1; 1985, No. 824, § 1; A.S.A. 1947, § 84-4503.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 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.
Amended by Act 2019, No. 1071,§ 7, eff. 7/24/2019.
Acts 1977, No. 546, § 30; A.S.A. 1947, § 84-4530.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 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.
Amended by Act 2013, No. 1273,§ 8, eff. 8/16/2013.
Acts 1977, No. 546, § 25; A.S.A. 1947, § 84-4525.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 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.
Amended by Act 2019, No. 1071,§ 8, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4107, eff. 7/1/2019.
Amended by Act 2013, No. 1273,§ 8, eff. 8/16/2013.
Acts 1979, No. 911, § 16; A.S.A. 1947, § 84-4523n; Acts 1997, No. 1337, § 2; 2009, No. 785, § 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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 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.
Amended by Act 2019, No. 1071,§ 8, eff. 7/24/2019.
Amended by Act 2015, No. 1235,§ 3, eff. 5/1/2015.
Acts 1977, No. 546, § 3; 1983, No. 255, § 1; 1985, No. 684, § 1; 1985, No. 824, § 1; A.S.A. 1947, § 84-4503.
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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 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).
Amended by Act 2019, No. 580,§ 7, eff. 9/1/2019.
Amended by Act 2019, No. 1071,§ 9, eff. 7/24/2019.
Amended by Act 2015, No. 1119,§ 6, eff. 4/6/2015.
Amended by Act 2015, No. 1119,§ 5, eff. 4/6/2015.
Amended by Act 2013, No. 510,§ 1, eff. the first day of the second calendar month following the effective date of the act.
Acts 1977, No. 546, § 7; 1983, No. 399, § 1; 1985, No. 356, § 1; A.S.A. 1947, § 84-4507; Acts 1987, No. 628, § 2; 1997, No. 1337, § 3; 1999, No. 1246, § 1; 2007, No. 817, § 1; 2009, No. 940, § 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 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-209 - Exemption from tax

(a)
The following are not subject to the taxes imposed under §
26-57-208
:
(1)
Tobacco products sold to military departments of the United States or the state for resale on military bases within the state;
(2)
Tobacco products sold and delivered to authorized purchasers outside the state for resale; and
(3)
Cigarettes sold and delivered to other wholesalers permitted under this subchapter.
(b)
A person permitted under this chapter that sells cigarettes to military departments of the United States or the state for resale on military bases under this section shall affix a tax-exempt stamp on the package, carton, or other container of cigarettes before transfer, shipment, or delivery.
Amended by Act 2019, No. 1071,§ 10, eff. 7/24/2019.
Amended by Act 2015, No. 1119,§ 7, eff. 4/6/2015.
Acts 1977, No. 546, § 7; 1979, No. 911, § 8; A.S.A. 1947, § 84-4507; Acts 2011, No. 836, § 3.