There is a newer version of the Arkansas Code
2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 55 - Motor Fuels Taxes
Subchapter 2 - Motor Fuel Tax Law
- § 26-55-201 - Title.
- § 26-55-202 - Definitions.
- § 26-55-203 - Effect of reference to subchapter.
- § 26-55-204 - Rules and regulations.
- § 26-55-205 - Levy of tax.
- § 26-55-206 - Purpose of tax -- Allocation.
- § 26-55-207 - Exemptions.
- § 26-55-208 - Sale of motor fuel exempt from sales or gross receipts tax.
- § 26-55-209 - Local taxes prohibited.
- § 26-55-210 - Border tax rate areas generally.
- § 26-55-211 - Border tax rate applicable within corporate boundaries.
- § 26-55-212 - Border tax rate areas -- Use of auxiliary fuel tanks.
- § 26-55-213 - Distributor's license -- Requirement -- Penalty for noncompliance.
- § 26-55-214 - Distributor's license -- Application and bond.
- § 26-55-215 - Distributor's license -- Issuance of certificate.
- § 26-55-216 - Distributor's license -- Nonassignable.
- § 26-55-217 - Distributor's license -- Display required.
- § 26-55-218 - Distributor's license -- Expiration.
- § 26-55-219 - Distributor's license -- Refusal.
- § 26-55-220 - Municipal licenses for distributors.
- § 26-55-221 - Licenses -- Persons other than distributors.
- § 26-55-222 - Bonds -- Requirement -- Amounts -- Waiver.
- § 26-55-223 - Bonds -- Deposit or pledge of government obligations as alternative.
- § 26-55-224 - Bonds -- Additional bonds -- Conditions for requirement.
- § 26-55-225 - Bonds -- New bonds -- Conditions for requirement.
- § 26-55-226 - Bonds -- Release or discharge of surety.
- § 26-55-227 - [Repealed.]
- § 26-55-228 - [Repealed.]
- § 26-55-229 - Tax reports.
- § 26-55-230 - Computation and payment of tax.
- § 26-55-231 - Failure to report or pay tax -- Revocation or cancellation of license.
- § 26-55-232 - Failure to report or pay taxes promptly -- Penalties.
- § 26-55-233 - [Repealed.]
- § 26-55-234 - Statements and reports from persons not distributors.
- § 26-55-235 - Reports from carriers transporting motor fuel.
- § 26-55-236 - Failure to file reports, statements, or returns -- Falsification -- Penalties.
- § 26-55-237 - [Repealed.]
- § 26-55-238 - [Repealed.]
- § 26-55-239 - Forms for reports or records.
- § 26-55-240 - Discontinuance or transfer of business.
- § 26-55-241 - Unpaid tax -- Lien on property -- Enforcement.
- § 26-55-242 - Sale of distributor's property -- Certificate of lien.
- § 26-55-243 - [Repealed.]
- § 26-55-244 - [Repealed.]
- § 26-55-245 - Refunds -- Taxes erroneously or illegally collected -- Lost fuel.
- § 26-55-246 - Posting price of fuel plus tax.
- § 26-55-247 - Confiscation and sale of equipment of persons transporting motor fuel unlawfully.
- § 26-55-248 - Sale of fuels purchased from other than duly licensed distributor -- Penalties.
- § 26-55-249 - Public inspection of records.
- § 26-55-250 - Exchange of information among states.
Disclaimer: These codes may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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