2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 55 - Motor Fuels Taxes
Subchapter 2 - Motor Fuel Tax Law
§ 26-55-214 - Distributor's license -- Application and bond.

(a) To procure a distributor's license, every distributor shall file with the Director of the Department of Finance and Administration an application upon oath and in a form prescribed by the director, setting forth:

(1) The name under which the distributor will transact business within the State of Arkansas;

(2) The location, with street address, of its principal office or place of business within this state and all of its separate places of business within this state; and

(3) The name and complete residence address of the owner or the names and addresses of the partners, if the distributor is a partnership, or the names and addresses of the principal officer, if the distributor is a corporation or association.

(b) (1) Concurrent with the filing of an application for a distributor's license, every distributor shall file with the director a bond of the character stipulated and in the amount provided for in § 26-55-222.

(2) No license shall be issued upon any application unless accompanied by the bond, nor, if the applicant is a foreign corporation, unless it is at the time properly qualified under the laws of the State of Arkansas to do business therein.

(c) The director shall keep and file all applications and bonds with an alphabetical index together with a record of all licensed distributors.