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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
§ 26-55-606. Bill of lading required -- Penalty
Universal Citation: AR Code § 26-55-606 (2017)
- (a) All shipments or movements of fuels, except by pipeline or rail, for sale or use without, or when imported for sale or use within, the state shall be accompanied by a bill of lading which shall show the following:
- (1) The seller's or the purchaser's supplier or distributor license number;
- (2) The origin of the transport trip;
- (3) The approximate destination or destinations of the transport trip;
- (4) The type or types of fuels being transported and quantity or quantities of fuels to be delivered to each destination;
- (5) The person or persons responsible for the payment of the fuels tax; and
- (6) Such other information or forms as the Director of State Highways and Transportation by regulation may adopt or require to implement the intent of this subchapter.
- (b)
- (1) Any transporter of fuels by any means, except by pipeline or rail, shall be required to produce a copy of the bill of lading containing the information required by this section and a copy of the permit, if required by § 26-55-605, for inspection by any enforcement officer within the State of Arkansas.
- (2) Any failure to have the bill of lading and a copy of the permit in the vehicle, or to produce it as prescribed, shall be an offense punishable as set forth in § 26-55-603.
- (c) The bill of lading required by this section may be on the transporter's own form, but shall contain the information set out above.
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