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26-55-1301. Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-55-1301. Definitions.
As used in this subchapter:
(1) “Distillate special fuel” means distillate special fuel as defined in § 26-56-102;
(2)(A) “Fire truck” means fire department-owned firefighting apparatus used to respond to fire alarms, including, but not limited to, tanker trucks, pumper trucks, and equipment trucks.
(B) “Fire truck” does not include passenger vehicles and ambulances; and
(3) “Motor fuel” means motor fuel as defined in § 26-55-202.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-1301
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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Stable record: arkansas_code:legal_authorities:26-55-1301
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 796dd8d20fc874db0a4e0945444a86374de32760322e3bbefa0dd4318224218f
Source location: content.xml paragraph 24530
Stored source content
26-55-1301. Definitions.
As used in this subchapter:
(1) “Distillate special fuel” means distillate special fuel as defined in § 26-56-102;
(2)(A) “Fire truck” means fire department-owned firefighting apparatus used to respond to fire alarms, including, but not limited to, tanker trucks, pumper trucks, and equipment trucks.
(B) “Fire truck” does not include passenger vehicles and ambulances; and
(3) “Motor fuel” means motor fuel as defined in § 26-55-202.
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
26-55-202. Definitions.
As used in this subchapter:
(1) “Bill of lading” means any serially numbered document which shall clearly indicate the following:
(A) The seller's distributor license number;
(B) The origin of the transport trip;
(C) The approximate destination or destinations of the transport trip;
(D) The type or types of motor fuel being transported and quantity or quantities of motor fuel to be delivered to each destination;
(E) The person or persons responsible for the payment of the motor fuel tax; and
(F) Such other information or forms as the Secretary of the Department of Finance and Administration by rule may adopt or require to implement the intent of this subchapter;
(2) “Dealer” means any person except a distributor engaged in the business of selling motor fuel in the State of Arkansas;
(3) “Distributor” means any person, including the State of Arkansas and any political subdivision of the state, but not including the United States or any of its instrumentalities except to the extent permitted by the United States Constitution or laws, that is customarily in the wholesale business offering for resale or delivery of motor fuel to dealers, consumers, or others in tanks of two hundred gallons (200 gals.) or more which are not connected to a motor vehicle and that is:
(A) Making the first sale in the State of Arkansas of any motor fuel, imported into the state from any other state, territory, or foreign country, after it shall have been received within this state within the meaning of this subchapter;
(B) Consuming or using in the State of Arkansas any motor fuel so imported and shall have purchased it before it shall have been received by any other person in this state, within the meaning of this subchapter; or
(C) Producing, re
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-202
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 26-55-202. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-102. Definitions.
As used in this chapter:
(1) “Bill of lading” means and includes any serially numbered document which shall clearly indicate the following:
(A) The seller's supplier license number;
(B) The origin of the transport trip;
(C) The approximate destination or destinations of the transport trip;
(D) The type or types of distillate special fuel being transported and the quantity or quantities of distillate special fuel to be delivered to each destination;
(E) The person or persons responsible for the payment of the distillate special fuel tax; and
(F) Such other information or forms as the Secretary of the Department of Finance and Administration by rule may adopt or require to implement the intent of this subchapter;
(2)(A) “Bulk” as used in connection with the sale and handling of distillate special fuel means a quantity of distillate fuel in excess of sixty gallons (60 gals.).
(B) “Bulk” as used in connection with the sale and handling of liquefied gas special fuels means any quantity of liquefied gas other than gas in cylinders containing one hundred pounds (100 lbs.) or less;
(3)(A) “Bulk storage facility” means an above-ground or below-ground storage tank connected to a fueling rack customarily used for making wholesale sales.
(B) “Bulk storage facility” does not mean or include any storage tanks or facilities located at any retail outlet of distillate special fuel owned by that supplier nor any storage tanks or facilities located at any other retail outlet of distillate special fuel;
(4) “Dealer” means and includes every person who sells distillate special fuels or liquefied gas special fuels at retail and delivers the special fuels into the special fuel tanks of motor vehicles;
(5)(A)(i) “Distillate special fuel” mea
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-102
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 26-56-102. This identifies an authority to review, not proof of applicability.