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 6 - SHIPMENTS OF MOTOR FUELS (§§ 26-55-601 — 26-55-610) › Section 26-55-605 - Import/export load permit required - Exception

(a)
No person shall import or export fuels into or out of this state, other than by pipeline or rail, for sale or use within this state without:
(1)
Being a supplier or distributor, licensed by the Secretary of the Department of Finance and Administration under the laws of the State of Arkansas, as those terms are defined in the Motor Fuel Tax Law, §
26-55-201
et seq., and the Special Motor Fuels Tax Law, §
26-56-101
et seq.; and
(2)
Acquiring an import/export load permit issued by the Director of State Highways and Transportation or his or her designee for each load.
(b)
(1)
No common carrier pipeline company shall import or export fuels by pipeline without filing a copy of all reports, required by other laws of this state, with the director.
(2)
Railroad companies are exempt from the provisions of this subchapter except in those cases where the railroad company is importing fuels for other than off-road usage or for sale to licensed suppliers or distributors.
(c)
(1)
The director or his or her designee shall issue import/export load permits at no charge and on those forms provided by the director and in the manner provided by him or her.
(2)
The director shall provide a toll-free telephone number for both interstate and intrastate usage for those seeking the permits.
(3)
(A)
The director shall prescribe and publish such rules as may be necessary for the enforcement of this subchapter.
(B)
The rules shall provide that a licensed supplier or distributor upon demand may obtain a supply of prenumbered permits for use as required under this subchapter so long as the supplier or distributor has not been found in violation of this subchapter. However, each permit used must be accompanied by the relevant bill of lading when filed with the director.
(d)
The director shall have the authority to station one (1) or more representatives at each port of entry or pipeline terminal to assist in the enforcement of this subchapter.
(e)
The import/export load permit shall be on a form issued by the director.
Amended by Act 2019, No. 315,§ 3011, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3984, eff. 7/1/2019.
Acts 1987, No. 977, §§ 2, 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 6 - SHIPMENTS OF MOTOR FUELS (§§ 26-55-601 — 26-55-610) › Section 26-55-606 - Bill of lading required - Penalty

(a)
All shipments or movements of fuels, except by pipeline or rail, for sale or use without, or when imported for sale or use within, the state shall be accompanied by a bill of lading which shall show the following:
(1)
The seller's or the purchaser's supplier or distributor license number;
(2)
The origin of the transport trip;
(3)
The approximate destination or destinations of the transport trip;
(4)
The type or types of fuels being transported and quantity or quantities of fuels to be delivered to each destination;
(5)
The person or persons responsible for the payment of the fuels tax; and
(6)
Such other information or forms as the Director of State Highways and Transportation by rule may adopt or require to implement the intent of this subchapter.
(b)
(1)
Any transporter of fuels by any means, except by pipeline or rail, shall be required to produce a copy of the bill of lading containing the information required by this section and a copy of the permit, if required by §
26-55-605
, for inspection by any enforcement officer within the State of Arkansas.
(2)
Any failure to have the bill of lading and a copy of the permit in the vehicle, or to produce it as prescribed, shall be an offense punishable as set forth in §
26-55-603
.
(c)
The bill of lading required by this section may be on the transporter's own form, but shall contain the information set out above.
Amended by Act 2019, No. 315,§ 3012, eff. 7/24/2019.
Acts 1987, No. 977, § 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 6 - SHIPMENTS OF MOTOR FUELS (§§ 26-55-601 — 26-55-610) › Section 26-55-607 - Documentation to be retained in vehicle - Exception

(a)
(1)
All transporters of fuels shall be responsible for retaining and safeguarding in their possession a clear and legible copy of all documentation required by this subchapter covering the cargo being transported.
(2)
If transportation is by motor vehicle, the responsibility for the retention and safeguarding shall commence at the time the driver of the vehicle enters the boundaries of the State of Arkansas or assumes responsibility for the transport of the cargo which shall continue unabated until that point at which the driver of the vehicle's responsibility for the transport of the cargo is terminated.
(3)
In all cases of highway transport by motor vehicle, the copy of the bill of lading and import/export load permit shall be retained in the cab of the vehicle during the period of the operator's responsibility.
(b)
Fuels transported in interstate commerce through Arkansas, the origin of which is outside of Arkansas and destination of which is outside of Arkansas, shall be exempt from the import/export load permit requirements of §
26-55-605
.
Acts 1987, No. 977, § 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 6 - SHIPMENTS OF MOTOR FUELS (§§ 26-55-601 — 26-55-610) › Section 26-55-608 - Authority to stop, investigate, and impound vehicles

(a)
In order to enforce the provisions of this subchapter, any officer of the Arkansas Highway Police Division of the Arkansas Department of Transportation shall have the authority to stop any vehicle appearing to be handling or transporting fuels for the purpose of examining the documents required by this subchapter or to ensure the operator's compliance with this subchapter.
(b)
If after the examination or investigation it is determined that the transporter should have secured an import/export load permit as required by this subchapter, but has failed to secure that permit, the enforcement officer shall immediately cause the offending vehicle and its operator to be removed to the nearest Arkansas Department of Transportation property, port of entry, or any designated location where the Secretary of the Department of Finance and Administration's representative shall immediately assess the tax on that load together with the penalty provided in §
26-55-609
against the person found to be responsible for the payment of the tax.
(c)
Notice upon the person shall be effectuated by delivering written notice of the assessment to the operator of the vehicle at that time.
(d)
The Director of State Highways and Transportation or his or her representative shall be authorized to impound any vehicle and refuse authority to travel on Arkansas highways to any vehicle which, previous to the entry into this state, has not complied with all requirements of this subchapter.
(e)
Further, travel shall not be authorized until the criminal fines or bonds have been posted and the taxes and penalties paid in full.
Amended by Act 2019, No. 910,§ 3985, eff. 7/1/2019.
Amended by Act 2017, No. 707,§ 296, eff. 8/1/2017.
Acts 1987, No. 977, §§ 5, 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 6 - SHIPMENTS OF MOTOR FUELS (§§ 26-55-601 — 26-55-610) › Section 26-55-609 - Responsibility for taxes - Provisions cumulative

(a)
Any person who shall violate any provision of this subchapter shall be immediately responsible for the taxes, as imposed by this state, on the fuels involved in the violation plus twenty percent (20%) as a penalty.
(b)
All fines and penalties imposed pursuant to this subchapter shall be in addition to any and all penalties imposed pursuant to the Arkansas Tax Procedure Act, §
26-18-101
et seq.
Acts 1987, No. 977, § 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 6 - SHIPMENTS OF MOTOR FUELS (§§ 26-55-601 — 26-55-610) › Section 26-55-610 - Licensing and bonding requirements - Penalties

(a)
(1)
Each domestic refiner, importer, exporter, supplier, or distributor taking possession of fuels within the State of Arkansas for delivery without the state shall be licensed and bonded by the Motor Fuel Tax Section of the Department of Finance and Administration.
(2)
Failure to obtain a license as required by the Motor Fuel Tax Law, §
26-55-201
et seq., or the Special Motor Fuels Tax Law, §
26-56-101
et seq., or other pertinent law, shall constitute a violation of that law and the person shall be subject to the penalties set forth in §
26-55-603
.
(b)
(1)
Each domestic refiner, importer, exporter, supplier, or distributor taking possession of fuels within this state shall include the license number of each licensed distributor or special fuels supplier on each cargo manifest, bill of lading, delivery ticket, or other document.
(2)
The failure to so include the license number shall constitute a violation of this subchapter and shall be punishable in accordance with the provisions of §
26-55-603
.
(c)
Persons taking delivery at river ports, as defined in §
26-55-601
, shall have the responsibility of complying with all the provisions of this subchapter and are subject to the applicable penalties.
(d)
Domestic refiners, importers, exporters, suppliers, or distributors of fuels and other accounts acquiring fuels from without the state for delivery within the state shall be licensed pursuant to the laws of this state and subject to all provisions contained in this subchapter and are subject to the applicable penalties and fines set out by §
26-55-603
.
Acts 1987, No. 977, § 9.
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 7 - FUEL IMPORTED IN SUPPLY TANKS (§§ 26-55-701 — 26-55-719) › Section 26-55-701 - Purpose of tax

The tax imposed by this subchapter is levied for the purpose of providing revenue to be used by the State of Arkansas to defray the expenses of the administration of this subchapter and for the purpose of construction, reconstruction, maintenance, and repair of roads, highways, and bridges, and for the payment of obligations incurred for these purposes.
Acts 1953, No. 112, § 1; A.S.A. 1947, § 75-1149.
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 7 - FUEL IMPORTED IN SUPPLY TANKS (§§ 26-55-701 — 26-55-719) › Section 26-55-702 - Liability for tax

Any person, firm, or corporation that operates on the highways of this state a motor carrier, bus, truck, transport, or other motor vehicle, having a gross loaded weight of twenty-six thousand one pounds (26,001 lbs.) or more and having motor fuel commonly or commercially sold and used as gasoline as defined in §
26-55-202
in its fuel tank or tanks upon which the Arkansas motor fuel tax has not been paid is liable for a tax at the rate per gallon under §
26-55-205
on the gasoline used or consumed in the State of Arkansas, subject to §
26-55-710
.
Acts 1953, No. 112, § 2; 1965 (1st Ex. Sess.), No. 41, § 4; 1967, No. 356, § 1; A.S.A. 1947, § 75-1150; Acts 1993, No. 618, § 8; 2009, No. 655, § 56.
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 7 - FUEL IMPORTED IN SUPPLY TANKS (§§ 26-55-701 — 26-55-719) › Section 26-55-703 - Exemptions

The tax levied by this subchapter shall not apply to gasoline imported into this state in the fuel supply tanks, including any additional containers, of motor vehicles being used solely for noncommercial purposes if the aggregate capacity of the fuel supply tanks, including any additional containers, does not exceed thirty gallons (30 gals.).
Acts 1953, No. 112, § 2; 1965 (1st Ex. Sess.), No. 41, § 4; 1967, No. 356, § 1; A.S.A. 1947, § 75-1150.
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 7 - FUEL IMPORTED IN SUPPLY TANKS (§§ 26-55-701 — 26-55-719) › Section 26-55-704 - Allocation and distribution of tax

The funds collected under this subchapter shall be allocated and distributed only in the manner established by the laws relating to motor fuel taxes.
Acts 1953, No. 112, § 1; A.S.A. 1947, § 75-1149.
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 7 - FUEL IMPORTED IN SUPPLY TANKS (§§ 26-55-701 — 26-55-719) › Section 26-55-705 - License required - Application

(a)
Before any person, firm, or corporation subject to §
26-55-702
imports for use on the highways of this state gasoline in the fuel supply tanks of any motor vehicle, or in any other container, with a gross loaded weight of twenty-six thousand one pounds (26,001 lbs.) or more, the person shall file application for and obtain a license from the Secretary of the Department of Finance and Administration.
(b)
The application required by this section shall be verified by affidavit and filed on a form prescribed and furnished by the secretary, stating the name, address, kind of business of the applicant, the applicant's principal place of business, and such other relevant information as the secretary may require.
(c)
The applications must also contain, as a condition to the issuance of the license, an agreement by the applicant to comply with the requirements of the subchapter and the lawful rules of the secretary.
Amended by Act 2019, No. 315,§ 3013, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3986, eff. 7/1/2019.
Acts 1953, No. 112, § 3; A.S.A. 1947, § 75-1151; Acts 1993, No. 618, § 9.
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 7 - FUEL IMPORTED IN SUPPLY TANKS (§§ 26-55-701 — 26-55-719) › Section 26-55-706 - Bond of applicant

(a)
Before any license application shall be approved by the Secretary of the Department of Finance and Administration, the applicant shall file a bond, with surety satisfactory to the secretary, payable to the State of Arkansas and conditioned upon the applicant's compliance with the provisions of this subchapter and the rules of the secretary.
(b)
(1)
The bond shall be in the sum of not less than five hundred dollars ($500) and not more than twenty thousand dollars ($20,000), the amount to be fixed in each case by the secretary.
(2)
However, the amount of any bond may be increased or decreased within the foregoing limits by the secretary at any time.
(c)
No bond shall be cancelled by the surety thereon until the expiration of sixty (60) days after receipt of notice of the cancellation by the secretary, and the cancellation shall have no retroactive effect.
Amended by Act 2019, No. 315,§ 3014, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3987, eff. 7/1/2019.
Acts 1953, No. 112, § 4; A.S.A. 1947, § 75-1152.
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 7 - FUEL IMPORTED IN SUPPLY TANKS (§§ 26-55-701 — 26-55-719) › Section 26-55-707 - License - Issuance - Terms and conditions

(a)
Upon approval of the application and bond, the Secretary of the Department of Finance and Administration shall issue to the applicant a nontransferable fuel user's license bearing a distinctive number, to remain in full force until surrendered, suspended, or cancelled in the manner provided in this subchapter.
(b)
Each license shall be valid only for the operation of motor vehicles on the highways of this state by the person to whom it is issued, including motor vehicles transporting persons or property in furtherance of the business of the licensee under a lease, a contract, or any other arrangement, whether permanent or temporary in nature.
Amended by Act 2019, No. 910,§ 3988, eff. 7/1/2019.
Acts 1953, No. 112, § 5; A.S.A. 1947, § 75-1153.
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 7 - FUEL IMPORTED IN SUPPLY TANKS (§§ 26-55-701 — 26-55-719) › Section 26-55-708 - Registration of licensee's motor vehicles

(a)
(1)
Before any motor vehicle with a gross loaded weight of twenty-six thousand one pounds (26,001 lbs.) or more is operated on the public highways of this state, the operation of which is subject to the tax levied by this subchapter, the Secretary of the Department of Finance and Administration shall issue to each permitted gasoline, diesel, and liquefied petroleum gas user a distinctive marking to be prominently displayed on the passenger door of each vehicle traveling the public highways within this state.
(2)
This marking shall be a nontransferable marking which shall be renewed on an annual basis.
(b)
Applications for gasoline, diesel, and liquefied petroleum gas users' permits must be on a form prescribed and furnished by the secretary, to include such relevant information as deemed necessary by the secretary, for the proper administration of this subchapter.
(c)
The secretary shall maintain a record of the quantity of markings issued each permitted user.
Amended by Act 2019, No. 910,§ 3989, eff. 7/1/2019.
Acts 1953, No. 112, § 6; 1979, No. 434, § 1; A.S.A. 1947, § 75-1154; Acts 1991, No. 928, § 1; 1993, No. 618, § 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 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 7 - FUEL IMPORTED IN SUPPLY TANKS (§§ 26-55-701 — 26-55-719) › Section 26-55-709 - Interstate carrier certificates or permits

When the Arkansas Department of Transportation receives an application for an interstate carrier certificate or permit, with the appropriate fees for the certificate or permit, and also receives an application for a fuel user permit from that same applicant, the Arkansas Department of Transportation shall deliver the application for a fuel user permit to the Motor Fuel Tax Section of the Department of Finance and Administration for issuance of the fuel user permit.
Amended by Act 2017, No. 707,§ 297, eff. 8/1/2017.
Acts 1979, No. 434, § 2; A.S.A. 1947, § 75-1154.1; Acts 1991, No. 928, § 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 7 - FUEL IMPORTED IN SUPPLY TANKS (§§ 26-55-701 — 26-55-719) › Section 26-55-711 - Bonded and unbonded interstate motor fuel users - Penalty for insufficient purchase

Any motor fuel user who is a bonded or unbonded interstate motor fuel user as defined in §
26-55-710
who, upon arriving at a point of exit from this state, has failed to purchase sufficient gallons of motor fuel in this state and pay the tax as required by law as provided in this subchapter, calculated at the rate of four miles per gallon (4 m.p.g.) for each mile traveled in this state, shall:
(1)
If an unbonded motor fuel user, pay a penalty of four cents (4¢) per gallon on each gallon of fuel which he or she failed to buy in this state, in addition to paying the tax on the fuel at the point of exit from this state upon which the tax has not been paid; and
(2)
If a bonded motor fuel user, pay a penalty of four cents (4¢) per gallon of the total number of gallons of fuel which he or she failed to buy in this state during each report period, in addition to paying the tax upon the 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 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 7 - FUEL IMPORTED IN SUPPLY TANKS (§§ 26-55-701 — 26-55-719) › Section 26-55-712 - Bonded and unbonded interstate users - Knowing failure to pay tax or penalty

Upon conviction, a bonded or unbonded motor fuel user who knowingly fails to pay the Arkansas gallonage tax due the State of Arkansas on motor fuel used on the highways of this state as required in §
26-55-710
with respect to motor fuel taxes on Class C vehicles, or knowingly fails to pay the penalty on the motor fuel on which the Arkansas motor fuel tax has not been paid as required in §
26-55-711
is guilty of a Class A misdemeanor.
Acts 1977, No. 354, § 3; A.S.A. 1947, § 75-1187.2; Acts 2009, No. 655, § 57.
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 7 - FUEL IMPORTED IN SUPPLY TANKS (§§ 26-55-701 — 26-55-719) › Section 26-55-713 - Claims for refunds by nonbonded users

(a)
Claims for refunds of motor fuel taxes by nonbonded users of motor fuel or claims for credits for motor fuel taxes shall not be valid unless properly presented upon motor fuel tax forms as promulgated by and as required by the Secretary of the Department of Finance and Administration.
(b)
(1)
The secretary may assess and charge a fee upon all forms furnished by the Revenue Division of the Department of Finance and Administration when those forms pertain to the motor fuel tax laws of this state.
(2)
The fees shall be based on the cost of the forms and moneys expended for postage, processing, and handling of the forms.
(3)
The fees derived from motor fuel tax forms shall be deposited into the State Treasury as special revenues, there to be distributed monthly by the Treasurer of State to the Constitutional Officers Fund and the State Central Services Fund.
(c)
The secretary shall not furnish forms for cash refunds or credits for motor fuel taxes to nonbonded users of motor fuel unless and until the General Assembly provides by law for the issuance of credits and cash refunds to nonbonded users of motor fuel who qualify for the credits or cash refunds on motor fuel taxes.
(d)
Motor fuel users may not claim a credit for motor fuel taxes beyond the date of the next sucessive report after the period in which the credit arose.
Amended by Act 2019, No. 910,§ 3996, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3995, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3994, eff. 7/1/2019.
Acts 1967, No. 376, §§ 1-5; 1968 (1st Ex. Sess.), No. 64, § 1; A.S.A. 1947, §§ 75-1175 -- 75-1179.
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 7 - FUEL IMPORTED IN SUPPLY TANKS (§§ 26-55-701 — 26-55-719) › Section 26-55-716 - Failure or refusal to pay tax - Penalties, interest, and costs

Any person who neglects or refuses to pay the tax levied by this subchapter at the time and as provided for in this subchapter shall become liable for the amount of the tax, together with a penalty of twenty percent (20%) thereof or a minimum of five dollars ($5.00), whichever is greater, plus interest at the rate of six percent (6%) per annum from the date when due until paid. If the tax, penalty, and interest are collected by proceedings in court, an additional penalty of twenty percent (20%) of the tax shall also be imposed and collected as attorney's fees.
Acts 1953, No. 112, § 10; 1957, No. 213, § 4; A.S.A. 1947, § 75-1158.
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 7 - FUEL IMPORTED IN SUPPLY TANKS (§§ 26-55-701 — 26-55-719) › Section 26-55-717 - Unlicensed users - Failure to pay tax - Burden of proof

(a)
If a person who has not obtained a fuel user's license from this state, and who is nevertheless determined a fuel user, leaves the State of Arkansas by a state highway or other road not equipped with a permanent port of entry or exit and has not paid the motor fuel tax or has not purchased tax-paid motor fuel from a licensed dealer in an amount equal to the number of gallons used upon the highways of the State of Arkansas, he or she shall be liable for the payment of the tax due, together with the penalties as set out in §
26-55-716
.
(b)
If an unlicensed fuel user is within one (1) mile of the state line on the way out of the state and does not have in his or her possession a form issued by a licensed dealer showing the number of gallons purchased equal to the amount used in traveling upon the highways of the State of Arkansas, it shall be prima facie evidence of his or her failure to comply with the requirements of this subchapter, and he or she shall be liable for the payment of the tax due, plus the fine as set out in §
26-55-718
.
(c)
In the event an unlicensed fuel user enters the State of Arkansas via a state highway not equipped with a permanent port of entry, and the driver of the vehicle does not receive an entry form, then the burden of proof of the point of entry and time of entry for the purpose of determining the miles traveled and the tax due shall be upon the driver or owner of the vehicle.
Acts 1953, No. 112, § 10; 1957, No. 213, § 4; 1967, No. 356, § 4; A.S.A. 1947, § 75-1158.
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 7 - FUEL IMPORTED IN SUPPLY TANKS (§§ 26-55-701 — 26-55-719) › Section 26-55-718 - Failure to file report or pay tax, filing fraudulent reports, etc. - Penalties

(a)
Upon conviction, a person who uses gasoline in this state and fails to pay the tax levied by this subchapter or any person who makes a false or fraudulent report under this subchapter or who otherwise violates this subchapter is guilty of an unclassified misdemeanor and shall be punished by a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) or by imprisonment for not more than one (1) year, or by both fine and imprisonment.
(b)
Each separate day of violation is a separate offense.
Acts 1953, No. 112, § 10; 1957, No. 213, § 4; A.S.A. 1947, § 75-1158; Acts 2009, No. 655, § 59.
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 7 - FUEL IMPORTED IN SUPPLY TANKS (§§ 26-55-701 — 26-55-719) › Section 26-55-719 - Records - Preservation - Inspection

(a)
Each person, firm, or corporation subject to this subchapter must maintain and keep for a period of three (3) years records of mileage traveled by vehicles operated in this state, together with inventories, withdrawals, purchases supported by invoices, and all relevant records and papers that may be required by the Secretary of the Department of Finance and Administration.
(b)
The secretary or his or her authorized representative shall be entitled to inspect these records at any time.
Amended by Act 2019, No. 910,§ 4001, eff. 7/1/2019.
Acts 1953, No. 112, § 8; A.S.A. 1947, § 75-1156.
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 8 - UNLICENSED OUT-OF-STATE TRUCKS (§§ 26-55-801 — 26-55-804) › Section 26-55-801 - [Repealed]

Repealed by Act 2021, No. 483,§ 14, eff. 7/28/2021.
Acts 1965, No. 573, § 4; A.S.A. 1947, § 75-1174.
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 8 - UNLICENSED OUT-OF-STATE TRUCKS (§§ 26-55-801 — 26-55-804) › Section 26-55-802 - [Repealed]

Repealed by Act 2021, No. 483,§ 14, eff. 7/28/2021.
Acts 1965, No. 573, § 2; A.S.A. 1947, § 75-1173.
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 8 - UNLICENSED OUT-OF-STATE TRUCKS (§§ 26-55-801 — 26-55-804) › Section 26-55-803 - [Repealed]

Repealed by Act 2021, No. 483,§ 14, eff. 7/28/2021.
Amended by Act 2019, No. 910,§ 4003, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4002, eff. 7/1/2019.
Acts 1965, No. 573, § 1; A.S.A. 1947, § 75-1172; Acts 1987, No. 803, § 9; 1993, No. 618, § 11.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 8 - UNLICENSED OUT-OF-STATE TRUCKS (§§ 26-55-801 — 26-55-804) › Section 26-55-804 - [Repealed]

Repealed by Act 2021, No. 483,§ 14, eff. 7/28/2021.
Amended by Act 2019, No. 910,§ 4005, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4004, eff. 7/1/2019.
Acts 1965, No. 573, § 1; A.S.A. 1947, § 75-1172; Acts 2009, No. 655, § 60.
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 9 - VEHICLE TANK INSPECTIONS (§§ 26-55-901 — 26-55-912) › Section 26-55-901 - Definitions

As used in this subchapter:
(1)
(A)
"Compartment" means the entire tank when it is not subdivided.
(B)
Otherwise, "compartment" means any one (1) of those subdivisions of a tank designed to hold petroleum products, unless otherwise provided by the Secretary of the Department of Finance and Administration by rules adopted pursuant to §
26-55-903
.
(C)
"Compartment" includes piping leading from the compartment to the manifold but shall not include the manifold;
(2)
"Director" means the Director of the State Plant Board or any employee of the State Plant Board authorized by the director to carry out the provisions of this subchapter;
(3)
"Person" means individuals, partnerships, limited liability companies, corporations, companies, societies, and associations;
(4)
(A)
"Petroleum product" means any liquid hydrocarbon product extracted or refined from crude petroleum, crude oil distillate, or natural gas.
(B)
"Petroleum product" includes all products customarily known as gasoline or motor fuel by whatever name the liquid may be known or sold, including naphthas, tractor fuels, residual oils, and asphalts.
(C)
"Petroleum product" does not include liquefied petroleum gases; and
(5)
"Vehicle tank" means an assembly used for the delivery of petroleum products, comprising a tank which may or may not be subdivided into two (2) or more compartments and which is mounted upon a vehicle, together with its accessory piping, valves, meters, etc.
Amended by Act 2019, No. 315,§ 3017, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4006, eff. 7/1/2019.
Acts 1955, No. 50, § 1; A.S.A. 1947, § 75-1159; Acts 1995, No. 1160, § 28.
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 9 - VEHICLE TANK INSPECTIONS (§§ 26-55-901 — 26-55-912) › Section 26-55-902 - Penalties

(a)
(1)
Any person who violates the provisions of this subchapter or the rules issued under this subchapter shall be guilty of a misdemeanor and for a:
(A)
First conviction shall be punished by a fine of not more than one hundred dollars ($100) or by imprisonment for not more than ten (10) days; and
(B)
Second conviction within one (1) year thereafter the person shall be punished by a fine of not more than two hundred dollars ($200) or by imprisonment for not more than twenty (20) days, or by both a fine and imprisonment.
(2)
Upon a third or subsequent conviction within one (1) year after the first conviction, the person shall be punished by a fine of not more than five hundred dollars ($500) or by imprisonment for not more than six (6) months, or by both a fine and imprisonment.
(b)
Each separate loading of a vehicle tank or compartment thereof in violation of this subchapter shall be deemed a separate offense.
Amended by Act 2019, No. 315,§ 3018, eff. 7/24/2019.
Acts 1955, No. 50, § 13; A.S.A. 1947, § 75-1171.
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 9 - VEHICLE TANK INSPECTIONS (§§ 26-55-901 — 26-55-912) › Section 26-55-903 - Rules

(a)
The Director of the State Plant Board shall have the power to adopt and, from time to time, to change by addition, amendment, or repeal reasonable rules consistent with law, for the enforcement of the provisions of this subchapter.
(b)
The rules to the extent practicable shall be consistent with pertinent nationally recognized standards, methods, and tolerances.
(c)
The rules shall be applicable only to the extent that they are not in conflict with rules or orders issued by an agency of the United States and shall be drawn with due consideration for the desirability of uniformity of the laws of the several states and the United States.
(d)
(1)
The rules promulgated under this subchapter and any addition to or amendment or repeal of the rules shall be adopted, changed, amended, or repealed only after full public hearing, which shall be adjourned from time to time as necessary to permit all interested or affected parties to be heard.
(2)
At least thirty (30) days' prior written notice of the commencement of the hearing shall be published two (2) times in one (1) newspaper of general circulation that has been designated for that purpose by the director.
(3)
The notice shall state the time, place, and purpose of the hearing and shall either set forth in full the rule to be considered or shall state where and how the full text may be obtained.
(4)
A copy of the notice shall be sent at the same time to every person who has registered with the director a request to be so notified, together with the name and address to which the notice should be sent.
(5)
Any rule or amendment or repeal of a rule shall be effective sixty (60) days after copies have been filed according to the Arkansas Administrative Procedure Act, §
25-15-201
et seq.
Amended by Act 2019, No. 315,§ 3019, eff. 7/24/2019.
Acts 1955, No. 50, §§ 3, 4; A.S.A. 1947, §§ 75-1161, 75-1162; Acts 2009, No. 655, § 61.
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 9 - VEHICLE TANK INSPECTIONS (§§ 26-55-901 — 26-55-912) › Section 26-55-904 - Measurement of vehicle tanks

(a)
The Director of the State Plant Board shall gauge and determine the capacity of vehicle tanks used in the sale or delivery of petroleum products in this state and inspect and test, to ascertain if they are correct, the capacity indicators of the compartments of those vehicle tanks.
(b)
The director is authorized to use the services of a recognized calibrating agency in determining the correctness of measurements whenever a difference of opinion exists between the owner or operator of a tank and the director as to the correctness of the gauging, and that determination shall be final.
Acts 1955, No. 50, § 2; A.S.A. 1947, § 75-1160.
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 9 - VEHICLE TANK INSPECTIONS (§§ 26-55-901 — 26-55-912) › Section 26-55-905 - Testing stations

The Director of the State Plant Board shall establish at locations to be determined by the director a sufficient number of checking stations either fixed or mobile to carry out the purposes of this subchapter. However, the number of stations so established shall not exceed five (5) for the state.
Acts 1955, No. 50, § 5; A.S.A. 1947, § 75-1163.
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 9 - VEHICLE TANK INSPECTIONS (§§ 26-55-901 — 26-55-912) › Section 26-55-906 - Time and place of inspection

(a)
Every person owning or operating any vehicle tank shall present it to the checking station when notified to do so by the Director of the State Plant Board upon ten (10) days' notice to the person by the director. However, the director shall not require any vehicle tank to be presented for testing at a checking station which is more than one hundred seventy-five (175) miles distant from the point which is the customary base of operations of that vehicle tank.
(b)
The director shall not call in any vehicle tank for recalibrating sooner than eighteen (18) months after the date of last calibration unless the director has evidence or reason to believe that a change in the capacity of the vehicle tank has occurred since the date on which it was last calibrated.
Acts 1955, No. 50, § 6; A.S.A. 1947, § 75-1164.
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 9 - VEHICLE TANK INSPECTIONS (§§ 26-55-901 — 26-55-912) › Section 26-55-907 - Testing and sealing

(a)
Every compartment of a vehicle tank shall be equipped with permanently attached indicators of the capacity of the compartment.
(b)
After each compartment has been gauged or calibrated, if it is approved, the Director of the State Plant Board shall place a seal on each indicator.
(c)
It shall be the duty of the owner or operator of the vehicle tank to report to the director immediately the breaking of the seal on the indicator which was placed there by the director.
Acts 1955, No. 50, § 8; A.S.A. 1947, § 75-1166.
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 9 - VEHICLE TANK INSPECTIONS (§§ 26-55-901 — 26-55-912) › Section 26-55-908 - Marking tank

After testing and sealing by the Director of the State Plant Board, the owner or operator of a vehicle tank shall have stenciled or painted conspicuously on each compartment of the tank the calibrated capacity of the tank and, in addition, shall have stenciled or painted on the tank, or the vehicle to which it is attached, the total calibrated capacity of all compartments of the tank.
Acts 1955, No. 50, § 8; A.S.A. 1947, § 75-1166.
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 9 - VEHICLE TANK INSPECTIONS (§§ 26-55-901 — 26-55-912) › Section 26-55-909 - Reinspection, retesting, and remeasurement

If any vehicle tank after having been tested shall become damaged or is repaired or modified in any way which might affect the accuracy of measurement of its deliveries, it shall not again be used for the delivery of petroleum products until it is officially reinspected, if deemed necessary, retested, and remeasured.
Acts 1955, No. 50, § 8; A.S.A. 1947, § 75-1166.
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 9 - VEHICLE TANK INSPECTIONS (§§ 26-55-901 — 26-55-912) › Section 26-55-910 - Unlawful to use vehicle tanks unless tested and sealed

It shall be unlawful for any person to use any vehicle tank or compartment thereof for the transportation of the quantity of petroleum products sold or delivered in this state unless the vehicle tank has been tested and sealed as provided in this subchapter and otherwise complies with the provisions of this subchapter. However, no person shall be considered a violator of this subchapter unless and until he or she has received the notice required by §
26-55-906
and until after the time fixed by the notice for the testing of the vehicle tank.
Acts 1955, No. 50, § 9; A.S.A. 1947, § 75-1167.
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 9 - VEHICLE TANK INSPECTIONS (§§ 26-55-901 — 26-55-912) › Section 26-55-911 - Sealing of inlets and outlets

In making deliveries of petroleum products, all tank wagons, tank trucks, and all inlets and outlets to the equipment shall be sealed as may be directed by the Director of the State Plant Board, and no petroleum products shall be delivered unless sealed as provided in this subchapter. However, the provisions of this section shall apply only to transport trucks bringing petroleum products into the State of Arkansas and to common and contract carriers transporting petroleum products either into or within the State of Arkansas.
Acts 1955, No. 50, § 10; A.S.A. 1947, § 75-1168.
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 9 - VEHICLE TANK INSPECTIONS (§§ 26-55-901 — 26-55-912) › Section 26-55-912 - Display of marks indicating proper gauging - Exemption from subchapter

(a)
Any vehicles, tanks, and equipment which display symbols or identification marks indicating that the equipment has been properly gauged under the laws of another state will be exempt from the requirements of this subchapter to the same extent that vehicles of this state are exempt in the state which gauged the vehicles, tanks, and equipment in the first instance.
(b)
However, this section shall not be applicable if the Director of the State Plant Board has evidence or reason to believe that a change in the capacity of the tank or tank truck has occurred since the date it was last gauged.
Acts 1955, No. 50, § 11; A.S.A. 1947, § 75-1169.
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 10 - ADDITIONAL TAXES AND FEES (§§ 26-55-1001 — 26-55-1006) › Section 26-55-1001 - Applicability

The additional taxes and fees levied in this subchapter on motor fuel, distillate special fuels, liquefied petroleum gas special fuel, and vehicles using liquefied petroleum gas special fuel shall be applicable to motor fuel and distillate special motor fuels sold and to liquefied petroleum gas 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 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 10 - ADDITIONAL TAXES AND FEES (§§ 26-55-1001 — 26-55-1006) › Section 26-55-1002 - Additional tax levied on motor fuel

(a)
In addition to the tax levied upon motor fuel in §
26-55-205
, there is levied an excise tax of four cents (4¢) per gallon upon all motor fuel subject to the tax levied in that section.
(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 motor 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 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 10 - ADDITIONAL TAXES AND FEES (§§ 26-55-1001 — 26-55-1006) › Section 26-55-1004 - 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,§ 4007, 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 55 - MOTOR FUELS TAXES (§§ 26-55-101 — 26-55-1308) › Subchapter 10 - ADDITIONAL TAXES AND FEES (§§ 26-55-1001 — 26-55-1006) › Section 26-55-1005 - Motor fuel excise tax

This act may be referred to and cited as the "Arkansas Distillate Special Fuel Excise Tax Act of 1999" and the "Motor Fuel Excise Tax Act of 1999".
Acts 1999, No. 1028, § 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 10 - ADDITIONAL TAXES AND FEES (§§ 26-55-1001 — 26-55-1006) › Section 26-55-1006 - Excise tax rates

(a)
In addition to the taxes levied on motor fuel in §§
26-55-205
,
26-55-1002
, and
26-55-1201
, there is levied an additional excise tax of three cents (3¢) per gallon on all motor fuels subject to the taxes levied in §§
26-55-205
,
26-55-1002
, and
26-55-1201
.
(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 the other motor fuel taxes under Arkansas law.
(c)
The additional tax levied by this section shall be taken into consideration and used when calculating tax credits or additional tax due under §
26-55-710
.
(d)
The additional taxes collected pursuant to this section shall be considered special revenues and shall be distributed as set forth in the Arkansas Highway Revenue Distribution Law, §
27-70-201
et seq.
Acts 1999, No. 1028, §§ 3, 4; 2005, No. 685, § 3; 2009, No. 655, § 62.