There is a newer version of the Arkansas Code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 7 - Fuel Imported in Supply Tanks
- § 26-55-701 - Purpose of tax.
- § 26-55-702 - Liability for tax.
- § 26-55-703 - Exemptions.
- § 26-55-704 - Allocation and distribution of tax.
- § 26-55-705 - License required -- Application.
- § 26-55-706 - Bond of applicant.
- § 26-55-707 - License -- Issuance -- Terms and conditions.
- § 26-55-708 - Registration of licensee's motor vehicles.
- § 26-55-709 - Interstate carrier certificates or permits.
- § 26-55-710 - Quarterly mileage reports -- Tax computation.
- § 26-55-711 - Bonded and unbonded interstate motor fuel users -- Penalty for insufficient purchase.
- § 26-55-712 - Bonded and unbonded interstate users -- Knowing failure to pay tax or penalty.
- § 26-55-713 - Claims for refunds by nonbonded users.
- § 26-55-714 - Interstate users -- Tax refund procedure.
- § 26-55-715 - [Repealed.]
- § 26-55-716 - Failure or refusal to pay tax -- Penalties, interest, and costs.
- § 26-55-717 - Unlicensed users -- Failure to pay tax -- Burden of proof.
- § 26-55-718 - Failure to file report or pay tax, filing fraudulent reports, etc. -- Penalties.
- § 26-55-719 - Records -- Preservation -- Inspection.
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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