There is a newer version of the Arkansas Code
2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 56 - Special Motor Fuels Taxes
Subchapter 2 - Distillate Special Fuel
- § 26-56-201 - Imposition of tax -- Exemptions.
- § 26-56-202 - Collection and payment of tax.
- § 26-56-203 - [Repealed.]
- § 26-56-204 - Licenses and bonds for suppliers and users, etc., generally.
- § 26-56-205 - [Repealed.]
- § 26-56-206 - Dealers' licenses and bonds -- Municipal taxes.
- § 26-56-207 - [Repealed.]
- § 26-56-208 - Suppliers' and users' reports -- Computation and remittance of tax.
- § 26-56-209 - Records required -- Invoices -- Falsification of records.
- § 26-56-210 - [Repealed.]
- § 26-56-211 - [Repealed.]
- § 26-56-212 - Bonded and unbonded interstate users -- Penalty for insufficient purchase.
- § 26-56-213 - Bonded and unbonded users -- Knowing failure to pay tax or penalty.
- § 26-56-214 - Interstate users -- Reports -- Computation of tax and refunds.
- § 26-56-215 - Interstate users -- Tax refund procedure.
- § 26-56-216 - Power to stop, investigate, and impound vehicles -- Assessment of tax.
- § 26-56-217 - Separate storage tanks for taxable distillate special fuel and for tax-free storage.
- § 26-56-218 - Bulk sales.
- § 26-56-219 - Cargo tank-to-carburetor connections unlawful -- Penalties.
- § 26-56-220 - Unlawful activities regarding operation of motor vehicles.
- § 26-56-221 - Distribution of taxes.
- § 26-56-222 - Disposition of funds collected under ยงยง 26-56-201, 26-56-214, and 27-14-601.
- § 26-56-223 - Definitions.
- § 26-56-224 - Fuel used for off-road purposes -- Imposition of tax on dyed distillate special fuel.
- § 26-56-225 - Use of dyed distillate special fuel.
- § 26-56-226 - Penalty for improper use of dyed distillate special fuel.
- § 26-56-227 - Mixed dyed and undyed distillate special fuel -- Additional penalty.
- § 26-56-228 - Authority of director.
- § 26-56-229 - Multiple violations.
- § 26-56-230 - Disposition of taxes, fees, and other revenues.
- § 26-56-231 - Rules and regulations.
- § 26-56-232 - Electronic reports -- Electronic funds transfer.
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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