Arkansas Code

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Subchapter 2 — Distillate Special Fuel

• Section26-56-201. Imposition of tax — Exemptions.
• Section26-56-202. Collection and payment of tax.
• Section26-56-203. [Repealed.]
• Section26-56-204. Licenses and bonds for suppliers and users, etc., generally.
• Section26-56-205. [Repealed.]
• Section26-56-206. Dealers' licenses and bonds — Municipal taxes.
• Section26-56-207. [Repealed.]
• Section26-56-208. Suppliers' and users' reports — Computation and remittance of tax.
• Section26-56-209. Records required — Invoices — Falsification of records.
• Section26-56-210. [Repealed.]
• Section26-56-211. [Repealed.]
• Section26-56-212. Bonded and unbonded interstate users — Penalty for insufficient purchase.
• Section26-56-213. Bonded and unbonded users — Knowing failure to pay tax or penalty.
• Section26-56-214. Interstate users — Reports — Computation of tax and refunds.
• Section26-56-215. Interstate users — Tax refund procedure.
• Section26-56-216. Power to stop, investigate, and impound vehicles — Assessment of tax.
• Section26-56-217. Separate storage tanks for taxable distillate special fuel and for tax-free storage.
• Section26-56-218. Bulk sales.
• Section26-56-219. Cargo tank-to-carburetor connections unlawful — Penalties.
• Section26-56-220. Unlawful activities regarding operation of motor vehicles.
• Section26-56-221. Distribution of taxes.
• Section26-56-222. Disposition of funds collected under §§ 26-56-201, 26-56-214, and 27-14-601.
• Section26-56-223. Definitions.
• Section26-56-224. Fuel used for off-road purposes — Imposition of tax on dyed distillate special fuel — Definition.
• Section26-56-225. Use of dyed distillate special fuel.
• Section26-56-226. Penalty for improper use of dyed distillate special fuel.
• Section26-56-227. Mixed dyed and undyed distillate special fuel — Additional penalty.
• Section26-56-228. Authority of secretary.
• Section26-56-229. Multiple violations.
• Section26-56-230. Disposition of taxes, fees, and other revenues.
• Section26-56-231. Rules.
• Section26-56-232. Electronic reports — Electronic funds transfer.