Arkansas Code

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Subchapter 2 — Motor Fuel Tax Law

• Section26-55-201. Title.
• Section26-55-202. Definitions.
• Section26-55-203. Effect of reference to subchapter.
• Section26-55-204. Rules.
• Section26-55-205. Levy of tax.
• Section26-55-206. Purpose of tax — Allocation.
• Section26-55-207. Exemptions.
• Section26-55-208. Sale of motor fuel exempt from sales or gross receipts tax.
• Section26-55-209. Local taxes prohibited.
• Section26-55-210. Border tax rate areas generally.
• Section26-55-211. Border tax rate applicable within corporate boundaries.
• Section26-55-212. Border tax rate areas — Use of auxiliary fuel tanks — Definition.
• Section26-55-213. Distributor's license — Requirement — Penalty for noncompliance.
• Section26-55-214. Distributor's license — Application and bond.
• Section26-55-215. Distributor's license — Issuance of certificate.
• Section26-55-216. Distributor's license — Nonassignable.
• Section26-55-217. Distributor's license — Display required.
• Section26-55-218. Distributor's license — Expiration.
• Section26-55-219. Distributor's license — Refusal.
• Section26-55-220. Municipal licenses for distributors.
• Section26-55-221. Licenses — Persons other than distributors.
• Section26-55-222. Bonds — Requirement — Amounts — Waiver.
• Section26-55-223. Bonds — Deposit or pledge of government obligations as alternative.
• Section26-55-224. Bonds — Additional bonds — Conditions for requirement.
• Section26-55-225. Bonds — New bonds — Conditions for requirement.
• Section26-55-226. Bonds — Release or discharge of surety.
• Section26-55-227. [Repealed.]
• Section26-55-228. [Repealed.]
• Section26-55-229. Tax reports.
• Section26-55-230. Computation and payment of tax.
• Section26-55-231. Failure to report or pay tax — Revocation or cancellation of license.
• Section26-55-232. Failure to report or pay taxes promptly — Penalties.
• Section26-55-233. [Repealed.]
• Section26-55-234. Statements and reports from persons not distributors.
• Section26-55-235. Reports from carriers transporting motor fuel.
• Section26-55-236. Failure to file reports, statements, or returns — Falsification — Penalties.
• Section26-55-237. [Repealed.]
• Section26-55-238. [Repealed.]
• Section26-55-239. Forms for reports or records.
• Section26-55-240. Discontinuance or transfer of business.
• Section26-55-241. Unpaid tax — Lien on property — Enforcement.
• Section26-55-242. Sale of distributor's property — Certificate of lien.
• Section26-55-243. [Repealed.]
• Section26-55-244. [Repealed.]
• Section26-55-245. Refunds — Taxes erroneously or illegally collected — Lost fuel.
• Section26-55-246. Posting price of fuel plus tax.
• Section26-55-247. Confiscation and sale of equipment of persons transporting motor fuel unlawfully.
• Section26-55-248. Sale of fuels purchased from other than duly licensed distributor — Penalties.
• Section26-55-249. Public inspection of records.
• Section26-55-250. Exchange of information among states.