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26-55-605. Import/export load permit required — Exception.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-55-605. Import/export load permit required — Exception.
(a) No person shall import or export fuels into or out of this state, other than by pipeline or rail, for sale or use within this state without:
(1) Being a supplier or distributor, licensed by the Secretary of the Department of Finance and Administration under the laws of the State of Arkansas, as those terms are 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
(2) Acquiring an import/export load permit issued by the Director of State Highways and Transportation or his or her designee for each load.
(b)(1) No common carrier pipeline company shall import or export fuels by pipeline without filing a copy of all reports, required by other laws of this state, with the director.
(2) Railroad companies are exempt from the provisions of this subchapter except in those cases where the railroad company is importing fuels for other than off-road usage or for sale to licensed suppliers or distributors.
(c)(1) The director or his or her designee shall issue import/export load permits at no charge and on those forms provided by the director and in the manner provided by him or her.
(2) The director shall provide a toll-free telephone number for both interstate and intrastate usage for those seeking the permits.
(3)(A) The director shall prescribe and publish such rules as may be necessary for the enforcement of this subchapter.
(B) The rules shall provide that a licensed supplier or distributor upon demand may obtain a supply of prenumbered permits for use as required under this subchapter so long as the supplier or distributor has not been found in violation of this subchapter. However, each permit used must be accompanied by the relevan
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-605
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:26-55-605
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 2214e028de5be501f1fdb44eb720c03f03a07e2167e3d60d4613fa36bf3c37e5
Source location: content.xml paragraph 23892
Stored source content
26-55-605. Import/export load permit required — Exception.
(a) No person shall import or export fuels into or out of this state, other than by pipeline or rail, for sale or use within this state without:
(1) Being a supplier or distributor, licensed by the Secretary of the Department of Finance and Administration under the laws of the State of Arkansas, as those terms are 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
(2) Acquiring an import/export load permit issued by the Director of State Highways and Transportation or his or her designee for each load.
(b)(1) No common carrier pipeline company shall import or export fuels by pipeline without filing a copy of all reports, required by other laws of this state, with the director.
(2) Railroad companies are exempt from the provisions of this subchapter except in those cases where the railroad company is importing fuels for other than off-road usage or for sale to licensed suppliers or distributors.
(c)(1) The director or his or her designee shall issue import/export load permits at no charge and on those forms provided by the director and in the manner provided by him or her.
(2) The director shall provide a toll-free telephone number for both interstate and intrastate usage for those seeking the permits.
(3)(A) The director shall prescribe and publish such rules as may be necessary for the enforcement of this subchapter.
(B) The rules shall provide that a licensed supplier or distributor upon demand may obtain a supply of prenumbered permits for use as required under this subchapter so long as the supplier or distributor has not been found in violation of this subchapter. However, each permit used must be accompanied by the relevant bill of lading when filed with the director.
(d) The director shall have the authority to station one (1) or more representatives at each port of entry or pipeline terminal to assist in the enforcement of this subchapter.
(e) The import/export load permit shall be on a form issued by the director.
Cross-references
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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.