Browse Arkansas Code titles and sections
26-56-221. Distribution of taxes.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-221. Distribution of taxes.
(a) Taxes from the additional one-cent tax levied on distillate special fuel in § 26-56-201(a)(1)(A), shall be remitted to the Treasurer of State separate from other distillate special fuel taxes.
(b) The gross amount of the taxes described in subsection (a) of this section shall be distributed under the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq, without making any deduction for credit to the Constitutional Officers Fund and the State Central Services Fund.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-221
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:26-56-221
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: a17a612295b96758cc9418a2ac5b4830ca40dac797d908d7e137d798b4514c1b
Source location: content.xml paragraph 25151
Stored source content
26-56-221. Distribution of taxes.
(a) Taxes from the additional one-cent tax levied on distillate special fuel in § 26-56-201(a)(1)(A), shall be remitted to the Treasurer of State separate from other distillate special fuel taxes.
(b) The gross amount of the taxes described in subsection (a) of this section shall be distributed under the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq, without making any deduction for credit to the Constitutional Officers Fund and the State Central Services Fund.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-201. Imposition of tax — Exemptions.
(a)(1)(A)(i) There is levied an excise tax at the rate of eight and one-half cents (8½¢) per gallon on all distillate special fuel sold or used in this state or purchased for sale or use in this state.
(ii) In addition to the tax levied in subdivision (a)(1)(A)(i) of this section, there is levied an excise tax at the rate of one cent (1¢) per gallon on all distillate special fuel sold or used in this state or purchased for sale or use in this state.
(B) The additional levies provided in subdivision (a)(2) of this section and § 26-56-502 are specifically intended to apply to the taxes levied by this section and shall remain effective.
(2) In addition to the tax levied in subdivision (a)(1) of this section, there is levied an excise tax of one cent (1¢) for each gallon of distillate special fuel, as defined in § 26-56-102, sold or used in this state, or purchased for sale or use in this state, to be computed in the manner set forth in this section.
(b) The following are exempted from the tax levied by subsection (a) of this section:
(1) Sales to the United States Government;
(2) Sales to dealers, users, or off-road consumers for off-road use only if the distillate special fuel was delivered by the supplier into storage facilities clearly marked “NOT FOR MOTOR VEHICLE USE”;
(3) Sales of distillate special fuel by a licensed supplier for export from the State of Arkansas when shipped by common carrier FOB destination to any other state or territory or to any foreign country, or the export of distillate special fuel by a licensed supplier from the State of Arkansas to any other state or territory or to any foreign country, if satisfactory proof of actual exportation of all the distillate special fuel is furnished at
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-201
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 26-56-201. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
27-70-201. Title.
This subchapter may be referred to and cited as the “Arkansas Highway Revenue Distribution Law”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 27-70-201
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 27-70-201. This identifies an authority to review, not proof of applicability.