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26-56-218. Bulk sales.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-218. Bulk sales.
(a) It shall be unlawful to make tax-free bulk sales of distillate special fuel to any user, dealer, or off-road consumer who has not filed with his or her supplier an annual registration for purchases of tax-free distillate special fuel.
(b) However, a sale shall be lawful if:
(1) At the time of sale and delivery, the supplier obtains from the purchaser a fully executed annual registration for purchases of tax-free distillate special fuel; and
(2) The supplier maintains the registration form for a period of six (6) years.
(c) When a user, dealer, or off-road consumer registration has been revoked and written notice of the revocation has been received by the supplier from the Secretary of the Department of Finance and Administration, it shall be unlawful for the supplier to make bulk sales or deliveries to the user, dealer, or off-road consumer of distillate special fuel on which the tax has not been paid.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-218
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:26-56-218
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: cdb7a72d54e3ca5b2438968ff331f69803338775360908f89b04f6b23101f65a
Source location: content.xml paragraph 25117
Stored source content
26-56-218. Bulk sales.
(a) It shall be unlawful to make tax-free bulk sales of distillate special fuel to any user, dealer, or off-road consumer who has not filed with his or her supplier an annual registration for purchases of tax-free distillate special fuel.
(b) However, a sale shall be lawful if:
(1) At the time of sale and delivery, the supplier obtains from the purchaser a fully executed annual registration for purchases of tax-free distillate special fuel; and
(2) The supplier maintains the registration form for a period of six (6) years.
(c) When a user, dealer, or off-road consumer registration has been revoked and written notice of the revocation has been received by the supplier from the Secretary of the Department of Finance and Administration, it shall be unlawful for the supplier to make bulk sales or deliveries to the user, dealer, or off-road consumer of distillate special fuel on which the tax has not been paid.
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