Browse Arkansas Code titles and sections
26-55-601. Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-55-601. Definitions.
As used in this subchapter:
(1) “Director” means the Director of State Highways and Transportation;
(2) “Fuels” means motor fuel, distillate special fuel, and liquefied gas special fuels, as defined in the Motor Fuel Tax Law, § 26-55-201 et seq., and the Special Motor Fuels Tax Law, § 26-56-101 et seq., and includes gasoline, diesel fuel, and liquefied petroleum gas fuels used to propel an automotive vehicle;
(3) “Person” includes any operator, individual, owner, company, partnership, limited liability company, joint venture, joint agreement, association, whether mutual or otherwise, corporation, estate, trust, business trust, receiver, trustee, leasing company, common carrier, private carrier, or transporter; and
(4) “River ports” means those ports where fuels transported by barge are unloaded.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-601
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:26-55-601
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 4bcbec00d6a86c7e77eec34e9b88c5dceb7547c2ba3d20a7729e0db8fdc08242
Source location: content.xml paragraph 23855
Stored source content
26-55-601. Definitions.
As used in this subchapter:
(1) “Director” means the Director of State Highways and Transportation;
(2) “Fuels” means motor fuel, distillate special fuel, and liquefied gas special fuels, as defined in the Motor Fuel Tax Law, § 26-55-201 et seq., and the Special Motor Fuels Tax Law, § 26-56-101 et seq., and includes gasoline, diesel fuel, and liquefied petroleum gas fuels used to propel an automotive vehicle;
(3) “Person” includes any operator, individual, owner, company, partnership, limited liability company, joint venture, joint agreement, association, whether mutual or otherwise, corporation, estate, trust, business trust, receiver, trustee, leasing company, common carrier, private carrier, or transporter; and
(4) “River ports” means those ports where fuels transported by barge are unloaded.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-55-201. Title.
This subchapter and any amendments thereof and supplements thereto shall be known and may be cited as the “Motor Fuel Tax Law”, and as so constituted is hereinafter referred to as “this subchapter”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-201
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 26-55-201. 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.