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 11 - INTERNATIONAL FUEL TAX AGREEMENT (§§ 26-55-1101 — 26-55-1103) › Section 26-55-1101 - Definition

As used in this subchapter, "secretary" means the Secretary of the Department of Finance and Administration or his or her authorized agent.
Amended by Act 2019, No. 910,§ 4008, eff. 7/1/2019.
Acts 1989, No. 854, § 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 11 - INTERNATIONAL FUEL TAX AGREEMENT (§§ 26-55-1101 — 26-55-1103) › Section 26-55-1102 - Authority to enter fuel tax agreement - Audits not precluded - Identification decal costs

(a)
The Secretary of the Department of Finance and Administration is authorized to enter into the International Fuel Tax Agreement of July 1987 with jurisdictions outside this state to provide for cooperation and assistance among member jurisdictions in the administration and collection of taxes imposed upon the consumption of all fuels used in vehicles operated or intended to operate interstate. Provided, however, that the agreement shall not be effective until stated and agreed to in writing and filed with the secretary.
(b)
The agreement authorized by this subchapter may provide for determining the base jurisdiction for fuel users, users' record requirements, audit procedures, exchange of information, eligibility for licensing, definition of qualified motor vehicles, definition of motor fuels, bond requirements, reporting requirements, reporting periods, methods for collecting and forwarding fuel taxes and penalties to another jurisdiction, and other provisions to facilitate the administration of the agreement.
(c)
No agreement authorized by this subchapter shall preclude the secretary from auditing the records of any person subject to the provisions of this chapter or the Special Motor Fuels Tax Law, §
26-56-101
et seq.
(d)
For the purposes of this subchapter, the amount necessary to recover reasonable administrative costs for issuance of a vehicle identification decal is hereby determined to be that amount required to be paid for the distinctive marking under §
26-55-708
.
Amended by Act 2019, No. 910,§ 4010, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4009, eff. 7/1/2019.
Acts 1989, No. 854, § 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 11 - INTERNATIONAL FUEL TAX AGREEMENT (§§ 26-55-1101 — 26-55-1103) › Section 26-55-1103 - Persons subject to fuel tax agreement provisions

Upon and after the date on which the International Fuel Tax Agreement of July 1987 becomes effective, every person who holds a valid license issued by a member jurisdiction of the agreement shall be subject to the provisions of the agreement, which provisions shall prevail in the case of any conflict with the provisions of this chapter or the Special Motor Fuels Tax Law, §
26-56-101
et seq. Provided, however, that for all persons other than those holding a valid license issued by a member jurisdiction of the International Fuel Tax Agreement of July 1987, the provisions of this chapter and the Special Motor Fuels Tax Law, §
26-56-101
et seq., shall be and remain fully applicable.
Acts 1989, No. 854, § 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 12 - ADDITIONAL TAXES ON MOTOR FUEL, DISTILLATE SPECIAL FUELS, AND LIQUEFIED GAS SPECIAL FUELS (§§ 26-55-1201 — 26-55-1202) › Section 26-55-1201 - Additional taxes on motor fuel, distillate special fuels, and liquefied gas special fuels

(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 fuels 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 fuels subject to the taxes levied in §§
26-55-205
,
26-55-1002
,
26-56-201
,
26-56-502
,
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 fuels 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 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 12 - ADDITIONAL TAXES ON MOTOR FUEL, DISTILLATE SPECIAL FUELS, AND LIQUEFIED GAS SPECIAL FUELS (§§ 26-55-1201 — 26-55-1202) › Section 26-55-1202 - 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 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 13 - REFUNDS - MOTOR FUELS USED BY FIRE DEPARTMENTS (§§ 26-55-1301 — 26-55-1308) › Section 26-55-1301 - [Repealed]

Repealed by Act 2021, No. 483,§ 15, eff. 7/28/2021.
Amended by Act 2019, No. 910,§ 4011, eff. 7/1/2019.
Acts 2001, No. 419, § 1.
Effective 90 days after sine die adjournment, Title 26, Chapter 55, Subchapter 13, is repealed (by Act 2021, No. 483,§ 15) as duplicative having been dual-codified at §§ 26-56-701 - 26-56-708.
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 13 - REFUNDS - MOTOR FUELS USED BY FIRE DEPARTMENTS (§§ 26-55-1301 — 26-55-1308) › Section 26-55-1302 - [Repealed]

Repealed by Act 2021, No. 483,§ 15, eff. 7/28/2021.
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 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 13 - REFUNDS - MOTOR FUELS USED BY FIRE DEPARTMENTS (§§ 26-55-1301 — 26-55-1308) › Section 26-55-1303 - [Repealed]

Repealed by Act 2021, No. 483,§ 15, eff. 7/28/2021.
Amended by Act 2019, No. 910,§ 4014, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4013, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4012, 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 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 13 - REFUNDS - MOTOR FUELS USED BY FIRE DEPARTMENTS (§§ 26-55-1301 — 26-55-1308) › Section 26-55-1304 - [Repealed]

Repealed by Act 2021, No. 483,§ 15, eff. 7/28/2021.
Amended by Act 2019, No. 910,§ 4018, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4017, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4016, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4015, 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 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 13 - REFUNDS - MOTOR FUELS USED BY FIRE DEPARTMENTS (§§ 26-55-1301 — 26-55-1308) › Section 26-55-1305 - [Repealed]

Repealed by Act 2021, No. 483,§ 15, eff. 7/28/2021.
Amended by Act 2019, No. 910,§ 4020, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4019, 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 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 13 - REFUNDS - MOTOR FUELS USED BY FIRE DEPARTMENTS (§§ 26-55-1301 — 26-55-1308) › Section 26-55-1306 - [Repealed]

Repealed by Act 2021, No. 483,§ 15, eff. 7/28/2021.
Amended by Act 2019, No. 910,§ 4021, 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 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 13 - REFUNDS - MOTOR FUELS USED BY FIRE DEPARTMENTS (§§ 26-55-1301 — 26-55-1308) › Section 26-55-1307 - [Repealed]

Repealed by Act 2021, No. 483,§ 15, eff. 7/28/2021.
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 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 13 - REFUNDS - MOTOR FUELS USED BY FIRE DEPARTMENTS (§§ 26-55-1301 — 26-55-1308) › Section 26-55-1308 - [Repealed]

Repealed by Act 2021, No. 483,§ 15, eff. 7/28/2021.
Amended by Act 2019, No. 315,§ 3020, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4022, 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 1 - GENERAL PROVISIONS (§§ 26-56-101 — 26-56-109) › Section 26-56-101 - Title

This chapter may be known and cited as the "Special Motor Fuels Tax Law".
Acts 1965 (1st Ex. Sess.), No. 40, ch. 1, § 1; A.S.A. 1947, § 75-1239.
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 1 - GENERAL PROVISIONS (§§ 26-56-101 — 26-56-109) › Section 26-56-103 - Penalties

Any person who violates or fails or refuses to comply with any provision of this chapter for which a specific penalty is not otherwise prescribed shall be guilty of a misdemeanor, and upon conviction shall be fined not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) or imprisoned not less than ten (10) days nor more than sixty (60) days, or both so fined and imprisoned.
Acts 1965 (1st Ex. Sess.), No. 40, ch. 4, § 3; 1967, No. 199, § 1; A.S.A. 1947, § 75-1268.
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 1 - GENERAL PROVISIONS (§§ 26-56-101 — 26-56-109) › Section 26-56-104 - Rules

The Secretary of the Department of Finance and Administration is authorized and empowered to promulgate such rules, not inconsistent with this chapter, as the secretary shall deem necessary and desirable to facilitate the collection of the taxes levied in this chapter and to otherwise effectuate the purposes of this chapter, and these rules shall have the same effect as if specifically set forth in this chapter.
Amended by Act 2019, No. 315,§ 3022, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4025, eff. 7/1/2019.
Acts 1965 (1st Ex. Sess.), No. 40, ch. 4, § 1; A.S.A. 1947, § 75-1266.
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 1 - GENERAL PROVISIONS (§§ 26-56-101 — 26-56-109) › Section 26-56-105 - Payment of tax by Arkansas Department of Transportation

(a)
The Arkansas Department of Transportation shall pay the special motor fuel tax established by this chapter on the special motor fuels used in its motor vehicles as defined in §
26-56-102
.
(b)
The Arkansas Department of Transportation shall remit this tax each month to the Secretary of the Department of Finance and Administration who will distribute the tax as outlined in this chapter.
(c)
For purposes of computing this tax, the Arkansas Department of Transportation shall use its fuel consumption reports and shall file with the secretary an appropriate monthly report stating the gallons used in the department's motor vehicles and the tax due and payable.
(d)
The Arkansas Department of Transportation shall not be required to maintain separate special fuel storage facilities for fuel used in its motor vehicles and in its off-the-road equipment.
Amended by Act 2019, No. 910,§ 4026, eff. 7/1/2019.
Amended by Act 2017, No. 707,§ 299, eff. 8/1/2017.
Acts 1979, No. 591, § 2; A.S.A. 1947, § 75-1243.1.
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 1 - GENERAL PROVISIONS (§§ 26-56-101 — 26-56-109) › Section 26-56-107 - False or fraudulent reports - Fraudulent avoidance of tax - Penalty

Upon conviction, a person who makes a false or fraudulent report under this chapter or who fraudulently attempts to avoid the payment of the tax levied in this chapter on any distillate special fuel or liquefied gas special fuels is guilty of an unclassified misdemeanor and shall be fined not less than two hundred dollars ($200) nor more than two thousand dollars ($2,000) or by imprisonment for not less than thirty (30) days nor more than six (6) months, or both fined and imprisoned.
Acts 1965 (1st Ex. Sess.), No. 40, ch. 4, § 3; 1967, No. 199, § 1; A.S.A. 1947, § 75-1268; Acts 2009, No. 655, § 63.
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 1 - GENERAL PROVISIONS (§§ 26-56-101 — 26-56-109) › Section 26-56-109 - Distribution of revenues

Except as provided in §
26-56-224(b)
-(f), all taxes, penalties, and other amounts collected under the provisions of this chapter shall be classified as special revenues, and the net amount shall be distributed as provided by the Arkansas Highway Revenue Distribution Law, §
27-70-201
et seq.
Acts 1965 (1st Ex. Sess.), No. 40, ch. 4, § 2; A.S.A. 1947, § 75-1267; Acts 2007, No. 87, § 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 2 - DISTILLATE SPECIAL FUELS (§§ 26-56-201 — 26-56-232) › Section 26-56-202 - Collection and payment of tax

(a)
The tax levied by this subchapter shall be collected and paid by suppliers.
(b)
The tax levied by this subchapter shall be paid by an interstate user on distillate special fuel imported into this state by the interstate user under §
26-56-214
.
(c)
The tax levied by this subchapter shall be paid by any person who uses distillate special fuel in this state on which the tax levied in this subchapter has not been paid according to §
26-56-214
.
Acts 1965 (1st Ex. Sess.), No. 40, ch. 2, § 3; 1967, No. 138, § 1; 1967, No. 357, § 8; A.S.A. 1947, § 75-1243; Acts 1987, No. 985, § 9; 2009, No. 655, § 64.
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 2 - DISTILLATE SPECIAL FUELS (§§ 26-56-201 — 26-56-232) › Section 26-56-206 - Dealers' licenses and bonds - Municipal taxes

Section
26-56-204
does not prevent the collection of any privilege or occupation taxes by any municipality of this state for engaging in the business of a dealer within the limits of the municipality.
Acts 1965 (1st Ex. Sess.), No. 40, ch. 2, § 7; 1967, No. 357, § 3; A.S.A. 1947, § 75-1247; Acts 2009, No. 655, § 65.
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 2 - DISTILLATE SPECIAL FUELS (§§ 26-56-201 — 26-56-232) › Section 26-56-212 - Bonded and unbonded interstate users - Penalty for insufficient purchase

Any distillate special fuel user who is a bonded or unbonded interstate distillate fuel user operating Class B vehicles as described in §
26-56-214
, who upon arriving at a point of exit from this state shall have failed to purchase sufficient gallons of distillate special fuel in this state and pay the tax thereon as required by law, as determined in this subchapter, calculated at the rate of four miles per gallon (4 m.p.g.) for each mile traveled in this state:
(1)
The unbonded distillate special fuel user shall pay a penalty of four cents (4¢) per gallon on each gallon of distillate special fuel which he or she failed to buy in this state, in addition to paying the tax on the distillate special fuel at the point of exit from this state upon which the tax has not been paid; and
(2)
Any bonded distillate special fuel user shall pay a penalty of four cents (4¢) per gallon of the total number of gallons of distillate special fuel which he or she failed to buy in this state during each report period, in addition to paying the tax upon the distillate special fuel upon which tax has not been paid.
Acts 1977, No. 354, § 2; A.S.A. 1947, § 75-1187.1.
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 2 - DISTILLATE SPECIAL FUELS (§§ 26-56-201 — 26-56-232) › Section 26-56-213 - Bonded and unbonded users - Knowing failure to pay tax or penalty

Upon conviction, a bonded or unbonded distillate special fuel user is guilty of a Class A misdemeanor if the bonded or unbonded distillate special fuel user knowingly fails to pay the:
(1)
Arkansas gallonage tax due the State of Arkansas on motor fuel and distillate special fuel used on the highways of this state as required in §
26-56-214
with respect to distillate special fuel tax used on Class B vehicles; or
(2)
Penalty on the fuel on which the Arkansas distillate special fuel tax has not been paid, as required in §
26-56-214
.
Acts 1977, No. 354, § 3; A.S.A. 1947, § 75-1187.2; Acts 2009, No. 655, § 66.
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 2 - DISTILLATE SPECIAL FUELS (§§ 26-56-201 — 26-56-232) › Section 26-56-216 - Power to stop, investigate, and impound vehicles - Assessment of tax

(a)
In order to enforce the provisions of this subchapter, the Secretary of the Department of Finance and Administration or his or her authorized representative is empowered to stop any motor vehicle which appears to be operating with distillate special fuel for the purpose of examining the invoices and for other investigative purposes reasonably necessary to determine whether the taxes imposed by this subchapter have been paid, or whether the motor vehicle is being operated in compliance with the provisions of this subchapter.
(b)
If after examination or investigation it is determined by the secretary or his or her authorized representative that the tax imposed by this subchapter has not been paid with respect to the fuels being used in the motor vehicle, the secretary or his or her representative shall immediately assess the tax due, together with the penalty hereinafter provided, to the owner of the motor vehicle, and give the owner written notice of the assessment by handing it to the driver of the motor vehicle.
(c)
The secretary or his or her representative is empowered to impound any motor vehicle found to be operating in violation of this chapter by a person other than one who has furnished the bond required of users by §
26-56-204(c)
until such time as any tax assessed as provided herein has been paid.
Amended by Act 2019, No. 910,§ 4054, eff. 7/1/2019.
Acts 1965 (1st Ex. Sess.), No. 40, ch. 2, § 9; A.S.A. 1947, § 75-1249.
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 2 - DISTILLATE SPECIAL FUELS (§§ 26-56-201 — 26-56-232) › Section 26-56-218 - Bulk sales

(a)
It shall be unlawful to make tax-free bulk sales of distillate special fuel to any user, dealer, or off-road consumer who has not filed with his or her supplier an annual registration for purchases of tax-free distillate special fuel.
(b)
However, a sale shall be lawful if:
(1)
At the time of sale and delivery, the supplier obtains from the purchaser a fully executed annual registration for purchases of tax-free distillate special fuel; and
(2)
The supplier maintains the registration form for a period of six (6) years.
(c)
When a user, dealer, or off-road consumer registration has been revoked and written notice of the revocation has been received by the supplier from the Secretary of the Department of Finance and Administration, it shall be unlawful for the supplier to make bulk sales or deliveries to the user, dealer, or off-road consumer of distillate special fuel on which the tax has not been paid.
Amended by Act 2019, No. 910,§ 4056, eff. 7/1/2019.
Acts 1965 (1st Ex. Sess.), No. 40, ch. 2, § 5; A.S.A. 1947, § 75-1245; Acts 1987, No. 985, § 10; 1993, No. 618, § 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 2 - DISTILLATE SPECIAL FUELS (§§ 26-56-201 — 26-56-232) › Section 26-56-219 - Cargo tank-to-carburetor connections unlawful - Penalties

(a)
It is unlawful to transport distillate special fuel within the State of Arkansas in any cargo tank from which distillate special fuel is sold or delivered which has a connection by pipe, tube, valve, or otherwise with the carburetor or with the fuel supply tank feeding the carburetor of the motor vehicle transporting the products.
(b)
(1)
In addition to any other penalties which may be incurred there is levied a specific penalty of twenty-five dollars ($25.00) for each violation of the provisions of this section.
(2)
This penalty shall be assessed by the Secretary of the Department of Finance and Administration or his or her representative and shall be collected in the same manner as is provided for the collection of tax in §
26-56-216
.
Amended by Act 2019, No. 910,§ 4057, eff. 7/1/2019.
Acts 1965 (1st Ex. Sess.), No. 40, ch. 2, § 13; A.S.A. 1947, § 75-1253.
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 2 - DISTILLATE SPECIAL FUELS (§§ 26-56-201 — 26-56-232) › Section 26-56-220 - Unlawful activities regarding operation of motor vehicles

(a)
It is unlawful and a violation of this chapter to operate with distillate special fuel any motor vehicle licensed for highway operation on which a speedometer, odometer, or hub meter is not kept at all times in good operating condition to correctly measure and register the miles traveled by the motor vehicle.
(b)
It shall be unlawful for any user of distillate special fuel to operate a truck in the State of Arkansas without the true owner's name and address or adequate identification on the outside of both right and left cab doors in letters not less than two inches (2") high, as near the center on the outside of the doors as possible. The name and address of the owner must be legible at a distance of twenty-five feet (25').
(c)
It shall be unlawful for any person to operate with distillate special fuel any vehicle of Arkansas domestic registry unless he or she has in his or her possession an invoice for the distillate special fuel and the invoice meets the requirements of §
26-56-209
.
(d)
(1)
In addition to any other penalties which may be incurred there is levied a specific penalty of twenty-five dollars ($25.00) for each violation of the provisions of this section.
(2)
This penalty shall be assessed by the Secretary of the Department of Finance and Administration or his or her representative and shall be collected in the same manner as is provided for the collection of tax in §
26-56-216
.
Amended by Act 2019, No. 910,§ 4058, eff. 7/1/2019.
Acts 1965 (1st Ex. Sess.), No. 40, ch. 2, § 13; 1967, No. 357, § 6; A.S.A. 1947, § 75-1253.
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 2 - DISTILLATE SPECIAL FUELS (§§ 26-56-201 — 26-56-232) › Section 26-56-221 - Distribution of taxes

(a)
Taxes from the additional one-cent tax levied on distillate special fuel in §
26-56-201(a)(1)(A)
, shall be remitted to the Treasurer of State separate from other distillate special fuel taxes.
(b)
The gross amount of the taxes described in subsection (a) of this section shall be distributed under the Arkansas Highway Revenue Distribution Law, §
27-70-201
et seq., without making any deduction for credit to the Constitutional Officers Fund and the State Central Services Fund.
Acts 1979, No. 437, § 3; A.S.A. 1947, § 75-1241.1; Acts 2009, No. 655, § 68; 2011, No. 983, § 16.
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 2 - DISTILLATE SPECIAL FUELS (§§ 26-56-201 — 26-56-232) › Section 26-56-222 - Disposition of funds collected under sections 26-56-201, 26-56-214, and 27-14-601

(a)
All of the additional taxes, fees, penalties, and interest collected under §§
26-56-201
,
26-56-214
, and
27-14-601
shall be classified as special revenues and shall be deposited into the State Treasury.
(b)
After deducting the amount to be credited to the Constitutional Officers Fund and the State Central Services Fund as provided under 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 the State Highway and Transportation Department Fund.
(c)
The funds shall be further disbursed in the same manner and used for the same purposes as set out in the Arkansas Highway Revenue Distribution Law, §
27-70-201
et seq.
Acts 1991, No. 219, § 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 2 - DISTILLATE SPECIAL FUELS (§§ 26-56-201 — 26-56-232) › Section 26-56-223 - Definitions

As used in this section and §§
26-56-224
-
26-56-231
:
(1)
The words and terms utilized herein, which words and terms are ascribed meanings in §
26-56-102
, shall have the same meanings ascribed to the words and terms as are set out in §
26-56-102
unless the context clearly indicates a different meaning; and
(2)
"Distillate special fuel" means the same as is set out in §
26-56-102
and includes diesel, but does not include products commonly referred to as kerosene, jet fuel, cutter stock, or light cycle oil.
Acts 1995, No. 954, § 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 2 - DISTILLATE SPECIAL FUELS (§§ 26-56-201 — 26-56-232) › Section 26-56-225 - Use of dyed distillate special fuel

Dyed distillate special fuel shall not be used or utilized in the fuel supply tank of any motor vehicle with the exception of:
(1)
State and local government vehicles;
(2)
Local transit buses;
(3)
Intercity buses;
(4)
School buses;
(5)
Vehicles owned by aircraft museums;
(6)
Vehicles used by nonprofit educational organizations; and
(7)
Red Cross vehicles,
as the vehicles and buses are defined in Pub. L. No. 103-66 and the Internal Revenue Service Regulations made and promulgated pursuant to Pub. L. No. 103-66 which are in effect on April 6, 1995.
Acts 1995, No. 954, § 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 2 - DISTILLATE SPECIAL FUELS (§§ 26-56-201 — 26-56-232) › Section 26-56-226 - Penalty for improper use of dyed distillate special fuel

(a)
(1)
The Secretary of the Department of Finance and Administration upon finding a motor vehicle using or utilizing dyed distillate special fuel for the purpose of operating that motor vehicle not excepted in §
26-56-225
, shall:
(A)
Assess all taxes due the state at the total per-gallon tax rates set out in this chapter upon all fuel that could be contained in the fuel supply tank or tanks of that motor vehicle, if filled to capacity; and
(B)
Assess a penalty of ten dollars ($10.00) per gallon on all the fuel that could be contained in the fuel supply tank or tanks of the motor vehicle, if filled to capacity.
(2)
Further, if any dyed distillate special fuel is found in any fuel storage tank or fuel storage facility outside of the terminal utilized by the operator of that motor vehicle, or any other person, for the purpose of fueling that motor vehicle, the secretary shall:
(A)
For taxation purposes, make an assessment based on the entire amount of the fuel that could be contained in the fuel storage tank or fuel storage facility, if filled to capacity, at the total per-gallon tax rates set out in this chapter; and
(B)
Assess a penalty of ten dollars ($10.00) per gallon on all the fuels that could be contained in the fuel storage tank or fuel storage facility, if filled to capacity, if the fuels are utilized by the operator of that motor vehicle, or are utilized by any other person, for the purpose of fueling that motor vehicle.
(b)
(1)
(A)
The presence of any amount of dyed distillate special fuel in the fuel supply tank of any motor vehicle not excepted in §
26-56-225
, or in a fuel storage tank or fuel storage facility outside of the terminal utilized by the operator of the motor vehicle, or any other person, for the purpose of fueling that motor vehicle shall create a rebuttable presumption that the entire amount of fuel that could be contained in the fuel supply tank of the motor vehicle, or that could be contained in the fuel storage tank or fuel storage facility, has been, or is being, used or utilized for taxable purposes.
(B)
Thus the entire amount of the fuel that could be contained in the tank and facility, if filled to capacity, shall be susceptible to full distillate special fuel taxation.
(2)
The assessments shall be made against the operator or any other person the secretary deems responsible for the usage or utilization of the dyed distillate special fuel in that motor vehicle.
(c)
All penalties authorized by this section shall be in addition to all other penalties provided in this chapter and in the Arkansas Tax Procedure Act, §
26-18-101
et seq.
Amended by Act 2019, No. 910,§ 4062, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4061, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4060, eff. 7/1/2019.
Acts 1995, No. 954, § 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 2 - DISTILLATE SPECIAL FUELS (§§ 26-56-201 — 26-56-232) › Section 26-56-227 - Mixed dyed and undyed distillate special fuel - Additional penalty

(a)
Dyed distillate special fuel shall not be mixed with undyed distillate special fuel in the fuel supply tank of any motor vehicle, other than in the fuel supply tank of a motor vehicle excepted in §
26-56-225
, or in any fuel storage tank or fuel storage facility, other than fuel storage tanks or fuel storage facilities utilized exclusively for the purpose of fueling motor vehicles excepted in §
26-56-225
.
(b)
(1)
The Secretary of the Department of Finance and Administration upon finding any fuel supply tank of a motor vehicle, fuel storage tank, or fuel storage facility outside of the terminal containing mixed dyed and undyed distillate special fuel, which fuel is being used or utilized in a motor vehicle or is being stored for ultimate usage or utilization in a motor vehicle not excepted in §
26-56-225
shall:
(A)
Assess for taxation purposes the entire number of gallons of the fuel that could be contained in those fuel supply tanks, fuel storage tanks, or fuel storage facilities, if the tanks or facilities were filled to capacity, as taxable gallons at the total per-gallon tax rates set out in this chapter; and
(B)
Assess a penalty of ten dollars ($10.00) per gallon on all the fuel.
(2)
(A)
The presence of any amount of dyed distillate special fuel in the fuel supply tank of any motor vehicle not excepted in §
26-56-225
or in a fuel storage tank or fuel storage facility outside of the terminal utilized by the operator of the motor vehicle, or any other person, for the purpose of fueling that motor vehicle, shall create a rebuttable presumption that the entire amount of fuel that could be contained in the fuel supply tank of the motor vehicle, or of a fuel storage tank or fuel storage facility, if mixed, has been, or is being, used or utilized for taxable purposes.
(B)
Thus the entire amount of the fuel that could be contained in the tanks and facilities, if filled to capacity, shall be susceptible to full distillate special fuel taxation.
(3)
The assessments shall be made against the operator of any motor vehicle, or owner or operator of the fuel storage tank or fuel storage facility outside of the terminal, or any other person the secretary deems responsible for the usage or utilization of the distillate special fuel in any motor vehicle involved in the assessment.
(c)
All penalties authorized by this section shall be in addition to all other penalties provided in this chapter and in the Arkansas Tax Procedure Act, §
26-18-101
et seq.
Amended by Act 2019, No. 910,§ 4064, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4063, eff. 7/1/2019.
Acts 1995, No. 954, § 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 2 - DISTILLATE SPECIAL FUELS (§§ 26-56-201 — 26-56-232) › Section 26-56-228 - Authority of secretary

(a)
(1)
The Secretary of the Department of Finance and Administration shall have the authority to:
(A)
Stop motor vehicles;
(B)
Take samples of the fuel used or utilized for the operation of those motor vehicles;
(C)
Measure the amounts of fuel that could be contained in the supply tanks of the motor vehicles; and
(D)
Test the fuel, regardless of the location of the motor vehicles.
(2)
The secretary shall have the authority to:
(A)
Take samples of distillate special fuel stored in fuel storage tanks or fuel storage facilities outside of the terminal, which fuel may be used or utilized in motor vehicles;
(B)
Measure the amount of fuel that could be contained in the tanks or facilities, if filled to capacity; and
(C)
Test the fuel, regardless of the location of the tanks or facilities.
(b)
(1)
(A)
Any person who shall refuse to allow the secretary to sample, test, and measure the fuel that could be contained in any fuel supply tank of a motor vehicle, or in any fuel storage tank, or in any fuel storage facility outside of the terminal shall be assessed taxes at the total per-gallon tax rates set out in this chapter upon all fuels as determined by the secretary that could be contained in the fuel supply tank, fuel storage tank, or fuel storage facility, if filled to capacity.
(B)
Additionally, a penalty of ten dollars ($10.00) per gallon on all the fuel shall be assessed.
(2)
(A)
It shall be prima facie evidence that the entire amount of the fuel in the fuel supply tank, fuel storage tank, or fuel storage facility outside of the terminal is taxable and that, by the refusal to allow the sampling, measuring, or testing, distillate special fuel taxes have not been paid on the fuel.
(B)
The secretary shall add a penalty of twenty percent (20%) of the total amount of the assessed taxes excluding the ten-dollar-per-gallon penalty to the total amount assessed for willful refusal to allow the sampling, measuring, or testing, which penalty shall be in addition to all other penalties provided in this section, this chapter, and in the Arkansas Tax Procedure Act, §
26-18-101
et seq.
(3)
The assessments shall be made against the operator of any motor vehicle, fuel storage tank, or fuel storage facility outside of the terminal involved in the assessment or against any other person the secretary deems responsible for the use or utilization of the fuel in any motor vehicle involved in the assessment.
Amended by Act 2019, No. 910,§ 4069, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4068, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4067, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4066, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4065, eff. 7/1/2019.
Acts 1995, No. 954, § 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 2 - DISTILLATE SPECIAL FUELS (§§ 26-56-201 — 26-56-232) › Section 26-56-229 - Multiple violations

(a)
(1)
In the event that assessments are made by the Secretary of the Department of Finance and Administration against the same operator or the same person for violating the provisions of §
26-56-226
, §
26-56-227
, or §
26-56-228
within three (3) years of any assessment made by the secretary for previous violations of any of those provisions, the secretary shall assess a penalty of twenty dollars ($20.00) per gallon on all the fuel assessed, and for third and subsequent violations within a three-year period by the same operator or the same person, the secretary shall assess a penalty of thirty dollars ($30.00) per gallon on all the fuel assessed.
(2)
All assessments made pursuant to this section shall be in lieu of the ten-dollar-per-gallon penalty otherwise provided in §§
26-56-226
-
26-56-228
, but shall be in addition to all other penalties provided therein.
(b)
All assessments and procedures related to assessments authorized by §§
26-56-223
-
26-56-231
shall be conducted in accordance with and pursuant to the Arkansas Tax Procedure Act, §
26-18-101
et seq.
Amended by Act 2019, No. 910,§ 4070, eff. 7/1/2019.
Acts 1995, No. 954, § 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 2 - DISTILLATE SPECIAL FUELS (§§ 26-56-201 — 26-56-232) › Section 26-56-230 - Disposition of taxes, fees, and other revenues

Except as provided in §
26-56-224(b)
-(f), all taxes, fees, penalties, and other amounts collected under the provisions of §§
26-56-223
-
26-56-231
shall be classified as special revenues, and the net amount shall be distributed as provided by the Arkansas Highway Revenue Distribution Law, §
27-70-201
et seq.
Acts 1995, No. 954, § 1; 2007, No. 87, § 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 2 - DISTILLATE SPECIAL FUELS (§§ 26-56-201 — 26-56-232) › Section 26-56-231 - Rules

(a)
The Secretary of the Department of Finance and Administration, in consultation with the Director of State Highways and Transportation, shall have the authority to make and promulgate rules to fully implement and enforce the provisions of §§
26-56-223
-
26-56-230
.
(b)
Provisions shall be included in the rules to allow any user enumerated in §
26-56-225
, upon proper notice and certification to the secretary that dyed distillate special fuel is unavailable to that user at that time, to utilize untaxed, undyed distillate special fuel in motor vehicles belonging to the users.
Amended by Act 2019, No. 315,§ 3027, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4071, eff. 7/1/2019.
Acts 1995, No. 954, § 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 2 - DISTILLATE SPECIAL FUELS (§§ 26-56-201 — 26-56-232) › Section 26-56-232 - Electronic reports - Electronic funds transfer

(a)
The Secretary of the Department of Finance and Administration shall make all necessary preparations in order that all reports submitted by:
(1)
Distributors of motor fuel, as required by the Motor Fuel Tax Law, §
26-55-201
et seq.;
(2)
Suppliers of distillate special fuel and liquefied gas special fuels, as required by this chapter;
(3)
Alternative fuel suppliers, as required by the Alternative Fuels Tax Law, §
26-62-101
et seq.; and
(4)
All other persons required to submit any type of reports to the secretary pursuant to those tax laws,
shall be submitted by electronic means and to ensure that the reports shall be processed electronically by the Department of Finance and Administration.
(b)
The secretary shall also make and promulgate rules to ensure that the distributors, suppliers, and alternative fuel suppliers remit all taxes due the state pursuant to those tax laws by electronic funds transfer.
Amended by Act 2019, No. 315,§ 3028, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4074, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4073, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4072, eff. 7/1/2019.
Acts 1995, No. 954, § 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 3 - LIQUEFIED GAS (§§ 26-56-301 — 26-56-315) › Section 26-56-301 - Levy and imposition of tax - Alternative payment of fees

(a)
There is levied and imposed an excise tax of seven and one-half cents (71/2¢) per gallon upon the use, as defined in §
26-56-102(21)
, of all liquefied gas special fuels within this state. Such use of liquefied gas special fuels shall constitute and is declared to be the taxable incident of this levy.
(b)
However, in lieu of the gallonage tax levied in this section with respect to liquefied gas special fuels used under this subchapter, except as otherwise provided herein the Secretary of the Department of Finance and Administration shall require the payment of the fees prescribed in §
26-56-304
in the case of all vehicles required to obtain liquefied gas special fuels user's permits under this subchapter, except licensed liquefied gas special fuels suppliers.
Amended by Act 2019, No. 910,§ 4075, eff. 7/1/2019.
Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 1; A.S.A. 1947, § 75-1254.
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 26-56-302 - Exemptions

The tax levied by this subchapter shall not be applicable to the sale of liquefied gas special fuels to official United States Government agencies for use in official United States Government vehicles.
Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 2; 1983, No. 830, § 2; A.S.A. 1947, § 75-1255.
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 26-56-305 - Users' permits - Transfer

When a motor vehicle permitted to use liquefied gas special fuels under this subchapter is altered to operate on a fuel other than liquefied gas special fuels or destroyed prior to the expiration of the permit period, the Secretary of the Department of Finance and Administration upon the request of the motor vehicle owner within ten (10) days of the conversion or destruction and the payment of a two-dollar transfer fee shall transfer the permit for the remainder of the permit period to another motor vehicle operating on liquefied gas special fuels owned by the person.
Amended by Act 2019, No. 910,§ 4081, eff. 7/1/2019.
Acts 1981, No. 818, § 1; A.S.A. 1947, § 75-1265.1.