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2017 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 55 - Motor Fuels Taxes
Subchapter 6 - Shipments of Motor Fuels
§ 26-55-605. Import/export load permit required -- Exception
Universal Citation: AR Code § 26-55-605 (2017)
- (a) No person shall import or export fuels into or out of this state, other than by pipeline or rail, for sale or use within this state without:
- (1) Being a supplier or distributor, licensed by the Director of the Department of Finance and Administration under the laws of the State of Arkansas, as those terms are defined in the Motor Fuel Tax Law, § 26-55-201 et seq., and the Special Motor Fuels Tax Law, § 26-56-101 et seq.; and
- (2) Acquiring an import/export load permit issued by the Director of State Highways and Transportation or his or her designee for each load.
- (b)
- (1) No common carrier pipeline company shall import or export fuels by pipeline without filing a copy of all reports, required by other laws of this state, with the Director of State Highways and Transportation.
- (2) Railroad companies are exempt from the provisions of this subchapter except in those cases where the railroad company is importing fuels for other than off-road usage or for sale to licensed suppliers or distributors.
- (c)
- (1) The Director of State Highways and Transportation or his or her designee shall issue import/export load permits at no charge and on those forms provided by the Director of State Highways and Transportation and in the manner provided by him or her.
- (2) The Director of State Highways and Transportation shall provide a toll-free telephone number for both interstate and intrastate usage for those seeking the permits.
- (3)
- (A) The Director of State Highways and Transportation shall prescribe and publish such rules and regulations as may be necessary for the enforcement of this subchapter.
- (B) The regulations shall provide that a licensed supplier or distributor upon demand may obtain a supply of prenumbered permits for use as required under this subchapter so long as the supplier or distributor has not been found in violation of this subchapter. However, each permit used must be accompanied by the relevant bill of lading when filed with the Director of State Highways and Transportation.
- (d) The Director of State Highways and Transportation shall have the authority to station one (1) or more representatives at each port of entry or pipeline terminal to assist in the enforcement of this subchapter.
- (e) The import/export load permit shall be on a form issued by the Director of State Highways and Transportation.
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