Browse Arkansas Code titles and sections
26-56-230. Disposition of taxes, fees, and other revenues.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-230. Disposition of taxes, fees, and other revenues.
Except as provided in § 26-56-224(b)-(f), all taxes, fees, penalties, and other amounts collected under the provisions of §§ 26-56-223 — 26-56-231 shall be classified as special revenues, and the net amount shall be distributed as provided by the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-230
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:26-56-230
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 088de897e44bfa5d7144d26ef7d3c92ed47f37a227845acf60d0997741b94ca6
Source location: content.xml paragraph 25286
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26-56-230. Disposition of taxes, fees, and other revenues.
Except as provided in § 26-56-224(b)-(f), all taxes, fees, penalties, and other amounts collected under the provisions of §§ 26-56-223 — 26-56-231 shall be classified as special revenues, and the net amount shall be distributed as provided by the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq.
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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. The source passage cites 26-56-223. 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.
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.