Arkansas StatutesChapter 56 - Special Motor Fuels Taxes
- Subchapter 1 - General Provisions
- Subchapter 2 - Distillate Special Fuels
- § 26-56-201 - Imposition of tax -- Exemptions.
- § 26-56-202 - Collection and payment of tax.
- § 26-56-203 - [Repealed.]
- § 26-56-204 - Licenses and bonds for suppliers and users, etc., generally.
- § 26-56-205 - [Repealed.]
- § 26-56-206 - Dealers' licenses and bonds -- Municipal taxes.
- § 26-56-207 - [Repealed.]
- § 26-56-208 - Suppliers' and users' reports -- Computation and remittance of tax.
- § 26-56-209 - Records required -- Invoices -- Falsification of records.
- § 26-56-210 - Prima facie presumptions -- Failure to keep records, issue invoices, or file reports -- Tax, penalties, and interest.
- § 26-56-211 - [Repealed.]
- § 26-56-212 - Bonded and unbonded interstate users -- Penalty for insufficient purchase.
- § 26-56-213 - Bonded and unbonded users -- Knowing failure to pay tax or penalty.
- § 26-56-214 - Interstate users -- Reports -- Computation of tax and refunds.
- § 26-56-215 - Interstate users -- Tax refund procedure.
- § 26-56-216 - Power to stop, investigate, and impound vehicles -- Assessment of tax.
- § 26-56-217 - Separate storage tanks for taxable distillate special fuels and for tax-free storage.
- § 26-56-218 - Bulk sales.
- § 26-56-219 - Cargo tank to carburetor connections unlawful -- Penalties.
- § 26-56-220 - Unlawful activities regarding operation of motor vehicles.
- § 26-56-221 - Distribution of taxes.
- § 26-56-222 - Disposition of funds collected under 26-56-201, 26-56-214, and 27-14-601.
- § 26-56-223 - Definitions.
- § 26-56-224 - Fuel used for off-road purposes -- Imposition of tax on dyed distillate special fuel.
- § 26-56-225 - Use of dyed distillate special fuel.
- § 26-56-226 - Penalty for improper use of dyed distillate special fuel.
- § 26-56-227 - Mixed dyed and undyed distillate special fuel -- Additional penalty.
- § 26-56-228 - Authority of director.
- § 26-56-229 - Multiple violations.
- § 26-56-230 - Disposition of taxes, fees, and other revenues.
- § 26-56-231 - Rules and regulations.
- § 26-56-232 - Electronic reports -- Electronic funds transfer.
- Subchapter 3 - Liquefied Gas
- Subchapter 4 - Diesel-Powered Vehicles
- Subchapter 5 - Additional Taxes and Fees
- Subchapter 6 - Additional Taxes on Motor Fuel, Distillate Special Fuels, and Liquefied Gas Special Fuels
- Subchapter 7 - Refunds -- Motor Fuels Used by Fire Departments