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26-55-212. Border tax rate areas — Use of auxiliary fuel tanks — Definition.

Arkansas Code — all titles (historical 2020) · legal_authorities

26-55-212. Border tax rate areas — Use of auxiliary fuel tanks — Definition.

26-55-212. Border tax rate areas — Use of auxiliary fuel tanks — Definition. (a) Any consumer of motor fuel who has purchased motor fuel within a border rate area and has obtained delivery of the motor fuel into a storage tank shall not thereafter deliver the motor fuel into an auxiliary tank attached to any motor vehicle and shall only use the motor fuel in propelling a motor vehicle as has been delivered directly from a storage tank into the standard fuel tank of a motor vehicle. (b) As used in this section, “standard fuel tank” means the fuel tank attached to the motor vehicle by the original manufacturer of the motor vehicle, except that it shall exclude any auxiliary fuel tank of a motor vehicle even if attached to a motor vehicle by the original manufacturer thereof. (c) Any consumer who violates this section shall be guilty of a misdemeanor and, upon conviction, shall be fined in any sum of not less than fifty dollars ($50.00) nor more than five hundred dollars ($500) or be imprisoned in the county jail for not to exceed thirty (30) days, or be both so fined and imprisoned.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-212

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:26-55-212
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 800f585b9c308703b959c0e10c8fa97c2c11f977f790888adab2fbe647c19216

Source location: content.xml paragraph 23265

Stored source content

26-55-212. Border tax rate areas — Use of auxiliary fuel tanks — Definition. (a) Any consumer of motor fuel who has purchased motor fuel within a border rate area and has obtained delivery of the motor fuel into a storage tank shall not thereafter deliver the motor fuel into an auxiliary tank attached to any motor vehicle and shall only use the motor fuel in propelling a motor vehicle as has been delivered directly from a storage tank into the standard fuel tank of a motor vehicle. (b) As used in this section, “standard fuel tank” means the fuel tank attached to the motor vehicle by the original manufacturer of the motor vehicle, except that it shall exclude any auxiliary fuel tank of a motor vehicle even if attached to a motor vehicle by the original manufacturer thereof. (c) Any consumer who violates this section shall be guilty of a misdemeanor and, upon conviction, shall be fined in any sum of not less than fifty dollars ($50.00) nor more than five hundred dollars ($500) or be imprisoned in the county jail for not to exceed thirty (30) days, or be both so fined and imprisoned.

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