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26-56-105. Payment of tax by Arkansas Department of Transportation.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-105. Payment of tax by Arkansas Department of Transportation.
(a) The Arkansas Department of Transportation shall pay the special motor fuel tax established by this chapter on the special motor fuels used in its motor vehicles as defined in § 26-56-102.
(b) The Arkansas Department of Transportation shall remit this tax each month to the Secretary of the Department of Finance and Administration who will distribute the tax as outlined in this chapter.
(c) For purposes of computing this tax, the Arkansas Department of Transportation shall use its fuel consumption reports and shall file with the secretary an appropriate monthly report stating the gallons used in the department's motor vehicles and the tax due and payable.
(d) The Arkansas Department of Transportation shall not be required to maintain separate special fuel storage facilities for fuel used in its motor vehicles and in its off-the-road equipment.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-105
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:26-56-105
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: af8a4fcab582cfb23effc78e79db253fed03af3366fa514af9f9b6ef94fd2335
Source location: content.xml paragraph 24741
Stored source content
26-56-105. Payment of tax by Arkansas Department of Transportation.
(a) The Arkansas Department of Transportation shall pay the special motor fuel tax established by this chapter on the special motor fuels used in its motor vehicles as defined in § 26-56-102.
(b) The Arkansas Department of Transportation shall remit this tax each month to the Secretary of the Department of Finance and Administration who will distribute the tax as outlined in this chapter.
(c) For purposes of computing this tax, the Arkansas Department of Transportation shall use its fuel consumption reports and shall file with the secretary an appropriate monthly report stating the gallons used in the department's motor vehicles and the tax due and payable.
(d) The Arkansas Department of Transportation shall not be required to maintain separate special fuel storage facilities for fuel used in its motor vehicles and in its off-the-road equipment.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-102. Definitions.
As used in this chapter:
(1) “Bill of lading” means and includes any serially numbered document which shall clearly indicate the following:
(A) The seller's supplier 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 distillate special fuel being transported and the quantity or quantities of distillate special fuel to be delivered to each destination;
(E) The person or persons responsible for the payment of the distillate special 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)(A) “Bulk” as used in connection with the sale and handling of distillate special fuel means a quantity of distillate fuel in excess of sixty gallons (60 gals.).
(B) “Bulk” as used in connection with the sale and handling of liquefied gas special fuels means any quantity of liquefied gas other than gas in cylinders containing one hundred pounds (100 lbs.) or less;
(3)(A) “Bulk storage facility” means an above-ground or below-ground storage tank connected to a fueling rack customarily used for making wholesale sales.
(B) “Bulk storage facility” does not mean or include any storage tanks or facilities located at any retail outlet of distillate special fuel owned by that supplier nor any storage tanks or facilities located at any other retail outlet of distillate special fuel;
(4) “Dealer” means and includes every person who sells distillate special fuels or liquefied gas special fuels at retail and delivers the special fuels into the special fuel tanks of motor vehicles;
(5)(A)(i) “Distillate special fuel” mea
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-102
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 26-56-102. This identifies an authority to review, not proof of applicability.