Arkansas Code

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Subchapter 7 — Fuel Imported in Supply Tanks

• Section26-55-701. Purpose of tax.
• Section26-55-702. Liability for tax.
• Section26-55-703. Exemptions.
• Section26-55-704. Allocation and distribution of tax.
• Section26-55-705. License required — Application.
• Section26-55-706. Bond of applicant.
• Section26-55-707. License — Issuance — Terms and conditions.
• Section26-55-708. Registration of licensee's motor vehicles.
• Section26-55-709. Interstate carrier certificates or permits.
• Section26-55-710. Quarterly mileage reports — Tax computation.
• Section26-55-711. Bonded and unbonded interstate motor fuel users — Penalty for insufficient purchase.
• Section26-55-712. Bonded and unbonded interstate users — Knowing failure to pay tax or penalty.
• Section26-55-713. Claims for refunds by nonbonded users.
• Section26-55-714. Interstate users — Tax refund procedure.
• Section26-55-715. [Repealed.]
• Section26-55-716. Failure or refusal to pay tax — Penalties, interest, and costs.
• Section26-55-717. Unlicensed users — Failure to pay tax — Burden of proof.
• Section26-55-718. Failure to file report or pay tax, filing fraudulent reports, etc. — Penalties.
• Section26-55-719. Records — Preservation — Inspection.