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 26-56-102 - Definitions

As used in this chapter:
(1)
"Bill of lading" means and includes any serially numbered document which shall clearly indicate the following:
(A)
The seller's supplier license number;
(B)
The origin of the transport trip;
(C)
The approximate destination or destinations of the transport trip;
(D)
The type or types of distillate special fuel being transported and the quantity or quantities of distillate special fuel to be delivered to each destination;
(E)
The person or persons responsible for the payment of the distillate special fuel tax; and
(F)
Such other information or forms as the Secretary of the Department of Finance and Administration by rule may adopt or require to implement the intent of this subchapter;
(2)
(A)
"Bulk" as used in connection with the sale and handling of distillate special fuel means a quantity of distillate fuel in excess of sixty gallons (60 gals.).
(B)
"Bulk" as used in connection with the sale and handling of liquefied gas special fuels means any quantity of liquefied gas other than gas in cylinders containing one hundred pounds (100 lbs.) or less;
(3)
(A)
"Bulk storage facility" means an above-ground or below-ground storage tank connected to a fueling rack customarily used for making wholesale sales.
(B)
"Bulk storage facility" does not mean or include any storage tanks or facilities located at any retail outlet of distillate special fuel owned by that supplier nor any storage tanks or facilities located at any other retail outlet of distillate special fuel;
(4)
"Dealer" means and includes every person who sells distillate special fuels or liquefied gas special fuels at retail and delivers the special fuels into the special fuel tanks of motor vehicles;
(5)
(A)
(i)
"Distillate special fuel" means and includes all liquids or combination of liquids used or suitable for use in an internal combustion engine or motor for the generation of power for motor vehicles, except fuels subject to the tax levied by the Motor Fuel Tax Law, §
26-55-201
et seq., or liquefied gas special fuels as defined herein.
(ii)
"Distillate special fuel" includes products commonly referred to as diesel, kerosene, jet fuel, heating oil or fuel oil, cutter stock, and light cycle oil.
(B)
"Distillate special fuel" does not include:
(i)
Oil that is:
(a)
Derived solely from plants or animals or any mixture of plants or animals;
(b)
Free from any petroleum products; and
(c)
Not chemically altered by distillation, transestrification, or other similar chemical process; or
(ii)
Oil that is:
(a)
Normally sold for cooking purposes and purchased from retail outlets; or
(b)
Used cooking oil recycled and gathered from restaurants and commercial food processors;
(6)
"Exporting" means taking distillate special fuel or liquefied gas special fuels out of this state;
(7)
"First receiver" means a supplier who purchases distillate special fuel from a pipeline importer or who imports distillate special fuel into the state by motor vehicle tank truck;
(8)
"Gallon" means one United States gallon (1 U.S. gal.) adjusted in volume at a temperature of sixty degrees Fahrenheit (60° F);
(9)
"Importing" means bringing distillate special fuel or liquefied gas special fuels into this state;
(10)
"Interstate user" means any person who imports or exports distillate special fuel into or out of this state in the fuel supply tanks of motor vehicles owned or operated by him or her;
(11)
(A)
"Liquefied gas special fuels" means and includes all combustion gases derived from petroleum or natural gas which are in a gaseous state at normal atmospheric temperature and pressure but which may be maintained in a liquefied state at normal atmospheric temperature by the application of sufficient pressure, used or suitable for use in an internal combustion engine or motor for the generation of power for motor vehicles.
(B)
"Liquefied gas special fuels" does not include fuel subject to the tax levied by the Motor Fuel Tax Law, §
26-55-201
et seq., and does not include distillate special fuel as defined in subdivision (5) of this section;
(12)
"Motor vehicles" means and includes any automobile, truck, truck-tractor, tractor, bus, vehicle, or other conveyance which is propelled by an internal combustion engine or motor and is licensed or required to be licensed for highway use;
(13)
"Off-road consumer" means any person who purchases distillate special fuel in bulk quantities and not for motor vehicle use;
(14)
"Person" means every natural person, fiduciary, partnership, limited liability company, firm, association, corporation, business trust combination acting as a unit, any receiver appointed by any state or federal court, or any municipality, county, or any subdivision, department, agency, board, commission, or other instrumentality of this state, except the Arkansas Department of Transportation;
(15)
(A)
"Pipeline importer" means a supplier who imports distillate special fuel by common carrier pipeline, barge, or rail.
(B)
A supplier who imports distillate special fuel exclusively by motor vehicle tank truck is not a pipeline importer;
(16)
"Purchase" includes any acquisition of ownership;
(17)
"Received" means and includes the following:
(A)
Distillate special fuel which is produced, refined, prepared, distilled, manufactured, blended, or compounded at any refinery at any place in the State of Arkansas by any person shall be deemed to be "received" by the person thereat when the distillate special fuel shall have been loaded at the refinery or other place into tank cars, ships, or barges, or when the distillate special fuel shall have been placed in any tank at or by the refinery and from which any withdrawals are made directly into tank trucks, tank wagons, pipelines, or other types of transportation equipment, containers, or facilities, other than tank cars, ships, or barges, or from which any sales or deliveries not involving transportation are made directly;
(B)
Distillate special fuel which is imported into the State of Arkansas from any other state, territory, or foreign country by vessel and delivered in that vessel to any person at a marine terminal in this state for storage or imported into this state by pipeline and delivered to any person by that pipeline or a connecting pipeline at a pipeline terminal or pipeline tank farm in this state for storage shall be deemed to have been "received" by the person thereat when the distillate special fuel shall have been loaded into tank cars, ships, or barges at the marine or pipeline terminal or tank farm for any purpose, or when the distillate special fuel shall have been placed in any tank of less than one hundred thousand gallons (100,000 gals.) capacity thereat, or elsewhere, by the person, or when the distillate special fuel shall have been placed in any tank thereat, or elsewhere by the person, and from which any withdrawals are made directly into tank trucks, tank wagons, pipelines, or other types of transportation equipment, containers, or facilities, other than tank cars, ships, or barges, or from which tank any sales or deliveries not involving transportation are made directly, but not before;
(C)
Distillate special fuel purchased in a tank car which shall be unloaded in the State of Arkansas, shall be deemed to be "received" at the time when and place where the tank car is unloaded, but not before;
(D)
Distillate special fuel imported by any person into this state from any other state, territory, or foreign country, other than by vessel for storage at marine terminals as provided in this section, or by pipeline for storage at pipeline terminals or pipeline tank farms as provided in this section, or by tank car, shall be deemed to be "received", in the case of distillate special fuel imported from a foreign country at the time when and the place where the distillate special fuel shall be withdrawn from the original container in which the same was imported, but not before, and shall be deemed to be "received" in the case of distillate special fuel imported from another state or territory of the United States, at the time when and the place where the interstate transportation of the distillate special fuel shall have been completed within this state, but not before; and
(E)
Distillate special fuel purchased by one (1) licensed supplier from another licensed supplier shall be deemed to be "received" by the supplier purchasing the distillate special fuel at the time possession of the distillate special fuel passes;
(18)
"Sale" includes any exchange, gift, or other disposition;
(19)
(A)
"Supplier" means any person who is customarily in the wholesale business of offering distillate special fuel or liquefied gas special fuels for resale or use to any person in this state and who makes bulk sales of fuel.
(B)
"Supplier" includes pipeline importers and first receivers;
(20)
"Terminal" means and includes every person in the business of withdrawing or removing distillate special fuel from any pipeline outlet in this state and then storing the distillate special fuel in any type of storage container;
(21)
"Use" or "used" means:
(A)
Keeping distillate special fuel or liquefied gas special fuels in storage and selling, using, or otherwise disposing of the same for the operation of motor vehicles;
(B)
Selling distillate special fuel or liquefied gas special fuels in this state to be used for operating motor vehicles;
(C)
Operating a motor vehicle in this state with distillate special fuel or liquefied gas special fuels; and
(D)
Importing distillate special fuel or liquefied gas special fuels into this state; and
(22)
"User" means and includes every person who delivers or causes to be delivered any distillate special fuel or any liquefied gas special fuels into the supply tank of motor vehicles used or operated by him or her.
Amended by Act 2019, No. 315,§ 3021, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4024, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4023, eff. 7/1/2019.
Amended by Act 2017, No. 707,§ 298, eff. 8/1/2017.
Acts 1965 (1st Ex. Sess.), No. 40, ch. 1, § 2; 1979, No. 591, § 1; A.S.A. 1947, § 75-1240; Acts 1987, No. 985, §§ 2-5; 1987 (1st Ex. Sess.), No. 20, §§ 2, 3; 1993, No. 618, § 1; 1993, No. 1026, § 1; 1993, No. 1029, § 4; 1995, No. 1160, § 29; 1997, No. 1212, §§ 1, 2; 2007, No. 690, § 2.