Browse Arkansas Code titles and sections
26-55-702. Liability for tax.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-55-702. Liability for tax.
Any person, firm, or corporation that operates on the highways of this state a motor carrier, bus, truck, transport, or other motor vehicle, having a gross loaded weight of twenty-six thousand one pounds (26,001 lbs.) or more and having motor fuel commonly or commercially sold and used as gasoline as defined in § 26-55-202 in its fuel tank or tanks upon which the Arkansas motor fuel tax has not been paid is liable for a tax at the rate per gallon under § 26-55-205 on the gasoline used or consumed in the State of Arkansas, subject to § 26-55-710.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-702
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:26-55-702
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: f330567670b99df15e8c4c6b63e9d257ae83ec9efa80caa7d6231870e6226e9b
Source location: content.xml paragraph 24006
Stored source content
26-55-702. Liability for tax.
Any person, firm, or corporation that operates on the highways of this state a motor carrier, bus, truck, transport, or other motor vehicle, having a gross loaded weight of twenty-six thousand one pounds (26,001 lbs.) or more and having motor fuel commonly or commercially sold and used as gasoline as defined in § 26-55-202 in its fuel tank or tanks upon which the Arkansas motor fuel tax has not been paid is liable for a tax at the rate per gallon under § 26-55-205 on the gasoline used or consumed in the State of Arkansas, subject to § 26-55-710.
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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
26-55-205. Levy of tax.
(a) There is levied a privilege or excise tax of eight and one-half cents (8½¢) on each gallon of motor fuel as defined in this subchapter, sold or used in this state, or purchased for sale or use in this state, to be computed in the manner hereinafter set forth.
(b) In addition to the tax levied in subsection (a) of this section, there is levied an excise tax of one cent (1¢) on each gallon of motor fuel as defined in this subchapter, sold or used in this state, or purchased for sale or use in this state, to be computed in the manner hereinafter set forth.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-205
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 26-55-205. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-55-710. Quarterly mileage reports — Tax computation.
(a)(1) Every person, firm, or corporation licensed under this subchapter on or before the last day of the month following the end of each calendar quarter shall file with the Secretary of the Department of Finance and Administration, on forms prescribed by the secretary, a report showing the quantities of gasoline purchased and used in this state during the preceding calendar quarter, together with payment of the tax due thereon.
(2) The number of gallons of motor fuel upon which the tax has been paid by an interstate user shall be determined from the form obtained by the interstate user from a licensed dealer or licensed bulk distributor within the state. This form must contain the information required by § 26-56-209.
(b) If it shall be determined by the quarterly reports filed with the secretary that the interstate user has used more gallons of gasoline in this state than the gasoline tax due thereon has been paid, the interstate user shall remit to the secretary an excise tax of eighteen and one-half cents (18½¢) per gallon on the gasoline.
(c) Interstate users may not take credit on reports at a tax rate in excess of that actually paid.
(d)(1) For the purpose of determining whether a licensed interstate user owes tax or is entitled to a credit or refund, the licensed interstate user shall determine the average miles per gallon of fuel used. The average miles per gallon shall be determined by dividing the total miles traveled in all jurisdictions by the total gallons of fuel used in all jurisdictions.
(2) The licensed interstate user shall then determine the total amount of fuel used within the State of Arkansas by dividing the total number of miles traveled within the State of Arkansas by the averag
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-710
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 26-55-710. This identifies an authority to review, not proof of applicability.