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26-56-801. Definition.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-56-801. Definition.
As used in this subchapter, “distillate special fuel” means distillate special fuel as defined in § 26-56-102, except that distillate special fuel for purposes of the tax levied by this subchapter shall exclude distillate special fuel not intended for highway use, as defined by federal regulations on January 1, 2011, and for agricultural purposes.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-56-801
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:26-56-801
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: aa3fefca9065780e7f723d7aab33f966ffc089fc238c4e94ea58bea94aeeb3b8
Source location: content.xml paragraph 25736
Stored source content
26-56-801. Definition.
As used in this subchapter, “distillate special fuel” means distillate special fuel as defined in § 26-56-102, except that distillate special fuel for purposes of the tax levied by this subchapter shall exclude distillate special fuel not intended for highway use, as defined by federal regulations on January 1, 2011, and for agricultural purposes.
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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.