Browse Arkansas Code titles and sections
26-55-1103. Persons subject to fuel tax agreement provisions.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-55-1103. Persons subject to fuel tax agreement provisions.
Upon and after the date on which the International Fuel Tax Agreement of July 1987 becomes effective, every person who holds a valid license issued by a member jurisdiction of the agreement shall be subject to the provisions of the agreement, which provisions shall prevail in the case of any conflict with the provisions of this chapter or the Special Motor Fuels Tax Law, § 26-56-101 et seq. Provided, however, that for all persons other than those holding a valid license issued by a member jurisdiction of the International Fuel Tax Agreement of July 1987, the provisions of this chapter and the Special Motor Fuels Tax Law, § 26-56-101 et seq., shall be and remain fully applicable.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-1103
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.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-55-1103
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 7413b31c4b3dd81fad2dce4df8840e977fa04704e155dd46bbd5302c06a81348
Source location: content.xml paragraph 24480
Stored source content
26-55-1103. Persons subject to fuel tax agreement provisions.
Upon and after the date on which the International Fuel Tax Agreement of July 1987 becomes effective, every person who holds a valid license issued by a member jurisdiction of the agreement shall be subject to the provisions of the agreement, which provisions shall prevail in the case of any conflict with the provisions of this chapter or the Special Motor Fuels Tax Law, § 26-56-101 et seq. Provided, however, that for all persons other than those holding a valid license issued by a member jurisdiction of the International Fuel Tax Agreement of July 1987, the provisions of this chapter and the Special Motor Fuels Tax Law, § 26-56-101 et seq., shall be and remain fully applicable.
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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.