Browse Arkansas Code titles and sections
26-55-1102. Authority to enter fuel tax agreement — Audits not precluded — Identification decal costs.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-55-1102. Authority to enter fuel tax agreement — Audits not precluded — Identification decal costs.
(a) The Secretary of the Department of Finance and Administration is authorized to enter into the International Fuel Tax Agreement of July 1987 with jurisdictions outside this state to provide for cooperation and assistance among member jurisdictions in the administration and collection of taxes imposed upon the consumption of all fuels used in vehicles operated or intended to operate interstate. Provided, however, that the agreement shall not be effective until stated and agreed to in writing and filed with the secretary.
(b) The agreement authorized by this subchapter may provide for determining the base jurisdiction for fuel users, users' record requirements, audit procedures, exchange of information, eligibility for licensing, definition of qualified motor vehicles, definition of motor fuels, bond requirements, reporting requirements, reporting periods, methods for collecting and forwarding fuel taxes and penalties to another jurisdiction, and other provisions to facilitate the administration of the agreement.
(c) No agreement authorized by this subchapter shall preclude the secretary from auditing the records of any person subject to the provisions of this chapter or the Special Motor Fuels Tax Law, § 26-56-101 et seq.
(d) For the purposes of this subchapter, the amount necessary to recover reasonable administrative costs for issuance of a vehicle identification decal is hereby determined to be that amount required to be paid for the distinctive marking under § 26-55-708.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-1102
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:26-55-1102
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: a61e4ddc8fc24ba7b0dfbc6596801ada7c2aedff84c3e66e5527a54652521b31
Source location: content.xml paragraph 24469
Stored source content
26-55-1102. Authority to enter fuel tax agreement — Audits not precluded — Identification decal costs.
(a) The Secretary of the Department of Finance and Administration is authorized to enter into the International Fuel Tax Agreement of July 1987 with jurisdictions outside this state to provide for cooperation and assistance among member jurisdictions in the administration and collection of taxes imposed upon the consumption of all fuels used in vehicles operated or intended to operate interstate. Provided, however, that the agreement shall not be effective until stated and agreed to in writing and filed with the secretary.
(b) The agreement authorized by this subchapter may provide for determining the base jurisdiction for fuel users, users' record requirements, audit procedures, exchange of information, eligibility for licensing, definition of qualified motor vehicles, definition of motor fuels, bond requirements, reporting requirements, reporting periods, methods for collecting and forwarding fuel taxes and penalties to another jurisdiction, and other provisions to facilitate the administration of the agreement.
(c) No agreement authorized by this subchapter shall preclude the secretary from auditing the records of any person subject to the provisions of this chapter or the Special Motor Fuels Tax Law, § 26-56-101 et seq.
(d) For the purposes of this subchapter, the amount necessary to recover reasonable administrative costs for issuance of a vehicle identification decal is hereby determined to be that amount required to be paid for the distinctive marking under § 26-55-708.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Arkansas Code — all titles (historical 2020) · legal_authorities
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.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-708
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-55-708. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-101. Title.
This chapter may be known and cited as the “Special Motor Fuels Tax Law”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-56-101. This identifies an authority to review, not proof of applicability.