Browse Arkansas Code titles and sections
26-55-606. Bill of lading required — Penalty.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-55-606. Bill of lading required — Penalty.
(a) All shipments or movements of fuels, except by pipeline or rail, for sale or use without, or when imported for sale or use within, the state shall be accompanied by a bill of lading which shall show the following:
(1) The seller's or the purchaser's supplier or distributor license number;
(2) The origin of the transport trip;
(3) The approximate destination or destinations of the transport trip;
(4) The type or types of fuels being transported and quantity or quantities of fuels to be delivered to each destination;
(5) The person or persons responsible for the payment of the fuels tax; and
(6) Such other information or forms as the Director of State Highways and Transportation by rule may adopt or require to implement the intent of this subchapter.
(b)(1) Any transporter of fuels by any means, except by pipeline or rail, shall be required to produce a copy of the bill of lading containing the information required by this section and a copy of the permit, if required by § 26-55-605, for inspection by any enforcement officer within the State of Arkansas.
(2) Any failure to have the bill of lading and a copy of the permit in the vehicle, or to produce it as prescribed, shall be an offense punishable as set forth in § 26-55-603.
(c) The bill of lading required by this section may be on the transporter's own form, but shall contain the information set out above.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-606
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:26-55-606
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: f6fed6196c7f96a1ebf5e2816daadc0881592529e47b7b9cb303b22cc1d267f9
Source location: content.xml paragraph 23911
Stored source content
26-55-606. Bill of lading required — Penalty.
(a) All shipments or movements of fuels, except by pipeline or rail, for sale or use without, or when imported for sale or use within, the state shall be accompanied by a bill of lading which shall show the following:
(1) The seller's or the purchaser's supplier or distributor license number;
(2) The origin of the transport trip;
(3) The approximate destination or destinations of the transport trip;
(4) The type or types of fuels being transported and quantity or quantities of fuels to be delivered to each destination;
(5) The person or persons responsible for the payment of the fuels tax; and
(6) Such other information or forms as the Director of State Highways and Transportation by rule may adopt or require to implement the intent of this subchapter.
(b)(1) Any transporter of fuels by any means, except by pipeline or rail, shall be required to produce a copy of the bill of lading containing the information required by this section and a copy of the permit, if required by § 26-55-605, for inspection by any enforcement officer within the State of Arkansas.
(2) Any failure to have the bill of lading and a copy of the permit in the vehicle, or to produce it as prescribed, shall be an offense punishable as set forth in § 26-55-603.
(c) The bill of lading required by this section may be on the transporter's own form, but shall contain the information set out above.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-55-603. Penalties — Impoundment of vehicles.
(a) Upon conviction, a person transporting fuels into the State of Arkansas without the appropriate bill of lading and import/export load permit or interstate shipment record as required by this subchapter is guilty of a violation and shall be fined not more than two thousand five hundred dollars ($2,500), of which one-half (1/2) shall be deposited with the Treasurer of State as special highway revenues to be disbursed in the same manner and to be used for the same purposes set out in the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq.
(b) Upon conviction, a person is guilty of a violation and subject to the penalty in subsection (a) of this section if the person:
(1) Makes or assists another person to make a false or fraudulent statement in any report required by this subchapter, the Motor Fuel Tax Law, § 26-55-201 et seq., or the Special Motor Fuels Tax Law, § 26-56-101 et seq.;
(2) Fails to include any information demanded by this subchapter, the Motor Fuel Tax Law, § 26-55-201 et seq., or the Special Motor Fuels Tax Law, § 26-56-101 et seq.; or
(3) Fails to produce upon request of proper authority any information required in this subchapter, the Motor Fuel Tax Law, § 26-55-201 et seq., or the Special Motor Fuels Tax Law, § 26-56-101 et seq.
(c) Any motor vehicle, including the cargo thereof, found to have been in violation of any of the provisions of this section shall be impounded by the Director of State Highways and Transportation pending disposition under this subchapter.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-603
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 26-55-603. This identifies an authority to review, not proof of applicability.
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. The source passage cites 26-55-605. This identifies an authority to review, not proof of applicability.