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26-56-223. Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-223. Definitions.
As used in this section and §§ 26-56-224 — 26-56-231:
(1) The words and terms utilized herein, which words and terms are ascribed meanings in § 26-56-102, shall have the same meanings ascribed to the words and terms as are set out in § 26-56-102 unless the context clearly indicates a different meaning; and
(2) “Distillate special fuel” means the same as is set out in § 26-56-102 and includes diesel, but does not include products commonly referred to as kerosene, jet fuel, cutter stock, or light cycle oil.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-223
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:26-56-223
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 83c0fc33c190f1a4b59a6cd768b4464f547af1bbfc4c7fc7e1537ce0eb7fe654
Source location: content.xml paragraph 25178
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26-56-223. Definitions.
As used in this section and §§ 26-56-224 — 26-56-231:
(1) The words and terms utilized herein, which words and terms are ascribed meanings in § 26-56-102, shall have the same meanings ascribed to the words and terms as are set out in § 26-56-102 unless the context clearly indicates a different meaning; and
(2) “Distillate special fuel” means the same as is set out in § 26-56-102 and includes diesel, but does not include products commonly referred to as kerosene, jet fuel, cutter stock, or light cycle oil.
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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.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-224. Fuel used for off-road purposes — Imposition of tax on dyed distillate special fuel — Definition.
(a) All distillate special fuel sold, used, or utilized in this state for off-road purposes, and not for the purpose of fueling motor vehicles, shall be dyed by the person or entity authorized to dye the fuels in accordance and in conformance with Pub. L. No. 103-66 and the Internal Revenue Service Regulation made and promulgated pursuant to Pub. L. No. 103-66 which were in effect on April 6, 1995.
(b)(1) There is levied an excise tax at the rate of six cents (6¢) per gallon on all dyed distillate special fuel sold, used, or utilized in this state.
(2)(A) If the dyed distillate special fuel contains biodiesel fuel, the excise tax in this subsection is levied only on the portion of the fuel that is not biodiesel fuel.
(B) As used in this subdivision (b)(2), “biodiesel fuel” means a diesel fuel substitute produced from nonpetroleum renewable resources.
(c) The excise tax levied in subsection (b) of this section shall be deposited as follows:
(1) Seventy-six and six-tenths percent (76.6%) shall be deposited as general revenues;
(2) Eight and five-tenths percent (8.5%) shall be deposited into the Property Tax Relief Trust Fund; and
(3) Fourteen and nine-tenths percent (14.9%) shall be deposited into the Educational Adequacy Fund.
(d)(1) The excise taxes levied by subsection (b) of this section shall be collected and remitted by suppliers of dyed distillate special fuel that are required to be licensed pursuant to § 26-56-204.
(2) The excise tax levied by subsection (b) of this section shall be paid by any person that uses dyed distillate special fuel on which the excise tax levied by subsection (b) of this section has not been paid.
(e) The exci
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-224
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 26-56-224. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-231. Rules.
(a) The Secretary of the Department of Finance and Administration, in consultation with the Director of State Highways and Transportation, shall have the authority to make and promulgate rules to fully implement and enforce the provisions of §§ 26-56-223 — 26-56-230.
(b) Provisions shall be included in the rules to allow any user enumerated in § 26-56-225, upon proper notice and certification to the secretary that dyed distillate special fuel is unavailable to that user at that time, to utilize untaxed, undyed distillate special fuel in motor vehicles belonging to the users.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-231
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 26-56-231. This identifies an authority to review, not proof of applicability.