2019 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 55 - Motor Fuels Taxes
Subchapter 2 - Motor Fuel Tax Law
§ 26-55-202. Definitions
- As used in this subchapter:
(1) “Bill of lading” means any serially numbered document which shall clearly indicate the following:
(A) The seller's distributor license number;
(B) The origin of the transport trip;
(C) The approximate destination or destinations of the transport trip;
(D) The type or types of motor fuel being transported and quantity or quantities of motor fuel to be delivered to each destination;
(E) The person or persons responsible for the payment of the motor fuel tax; and
(F) Such other information or forms as the Secretary of the Department of Finance and Administration by rule may adopt or require to implement the intent of this subchapter;
(2) “Dealer” means any person except a distributor engaged in the business of selling motor fuel in the State of Arkansas;
(3) “Distributor” means any person, including the State of Arkansas and any political subdivision of the state, but not including the United States or any of its instrumentalities except to the extent permitted by the United States Constitution or laws, that is customarily in the wholesale business offering for resale or delivery of motor fuel to dealers, consumers, or others in tanks of two hundred gallons (200 gals.) or more which are not connected to a motor vehicle and that is:
(A) Making the first sale in the State of Arkansas of any motor fuel, imported into the state from any other state, territory, or foreign country, after it shall have been received within this state within the meaning of this subchapter;
(B) Consuming or using in the State of Arkansas any motor fuel so imported and shall have purchased it before it shall have been received by any other person in this state, within the meaning of this subchapter; or
(C) Producing, refining, preparing, distilling, manufacturing, blending, or compounding motor fuel in this state;
(4) “Duly licensed distributor” means any distributor holding an unrevoked license issued by the secretary;
(5) “Exporting” means taking motor fuel out of this state;
(6) “Importing” means bringing motor fuel into this state;
(7)
(A) “Motor fuel” means all products commonly or commercially known or sold as gasoline regardless of their classification or uses.
(B) “Motor fuel” includes casinghead, absorption, and natural gasoline and condensate when used without blending as a motor fuel or sold for use in motors directly or sold to those who blend for their own use.
(C) However, “motor fuel” does not include:
(i) Casinghead, absorption, and natural gasoline and condensate when sold to be blended or compounded with other less volatile liquids in the manufacture of commercial gasoline for motor fuel;
(ii) Leaded gasoline with an octane rating one hundred ten (110) or higher used solely for off-highway testing;
(iii) Oil that is:
(a) Derived solely from plants or animals or any mixture of plants or animals;
(b) Free from any petroleum products; and
(c) Not chemically altered by distillation, transestrification, or other similar chemical process; or
(iv) Oil that is:
(a) Normally sold for cooking purposes and purchased from retail outlets; or
(b) Used cooking oil recycled and gathered from restaurants and commercial food processors;
(8) “Motor vehicle” means all vehicles, engines, machines, or mechanical contrivances which are propelled by internal combustion engines or motors and used for travel on public roads and public highways;
(9) “Person” includes any individual, company, partnership, limited liability company, joint venture, joint agreement, mutual or other association, corporation, estate, trust, business trust, receiver or trustee appointed by any state, federal, or other court, syndicate, this state, any county, city, municipality, school district, or any other political subdivision of this state or group or combination acting as a unit, in the plural or singular number;
(10)
(A) “Pipeline importer” means a distributor who imports motor fuel by common carrier pipeline, barge, or rail.
(B) A distributor who imports motor fuel exclusively by motor vehicle tank truck is not a pipeline importer;
(11) “Public highways” means every way or place of whatever nature, generally open to the use of the public as a matter of right, for the purposes of vehicular travel, and notwithstanding that it may be temporarily closed for the purpose of construction, reconstruction, maintenance, or repair;
(12) “Purchase” includes any acquisition of ownership;
(13) “Received” means:
(A) Motor fuel produced, refined, prepared, distilled, manufactured, blended, or compounded at any refinery at any place in the State of Arkansas by any person shall be deemed to be received by the person when the motor fuel shall have been loaded at the refinery or other place into tank cars, ships, or barges, or when the motor fuel shall have been placed in any tank at or by the refinery from which any withdrawals are made direct into tank trucks, tank wagons, pipelines, or other types of transportation equipment, containers, or facilities other than tank cars, ships, or barges, or from which any sales or deliveries not involving transportation are made directly;
(B) Motor fuel imported into the State of Arkansas from any other state, territory, or foreign country by vessel and delivered in that vessel to any person, at a marine terminal in the State of Arkansas for storage, or so imported by pipeline and delivered to any person by the pipeline or a connecting pipeline at a pipeline terminal or pipeline tank farm in the State of Arkansas for storage, shall be deemed to have been received by the person when the motor fuel shall have been loaded into tank cars, ships, or barges at the marine or pipeline terminal or tank farm for any purpose, or when the motor fuel shall have been placed in any tank of less than one hundred thousand gallons (100,000 gals.) capacity thereat, or elsewhere by the person, or when the motor fuel shall have been placed in any tank thereat, or elsewhere by the person, from which any withdrawals are made direct into tank trucks, tank wagons, pipelines or other types of transportation equipment, containers, or facilities other than tank cars, ships, or barges or from which tank any sales or deliveries not involving transportation are made directly, but not before;
(C) Motor fuel purchased in a tank car which shall be unloaded in the State of Arkansas shall be deemed to be received at the time when and place where the tank car is unloaded, but not before;
(D)
(i) Motor fuel imported by any person into this state from any other state, territory, or foreign country, other than by vessel for storage at marine terminals as set forth in this section, or by pipeline for storage at pipeline terminals or pipeline tank farms as hereinbefore set forth, or by tank car, shall be deemed to be received, in the case of motor fuel imported from a foreign country, at the time when and the place where the motor fuel shall be withdrawn from the original container in which the motor fuel was imported, but not before, and shall be deemed to be received in the case of motor fuel imported from another state or territory of the United States at the time when and the place where the interstate transportation of the motor fuel shall have been completed within this state, but not before.
(ii) However, nothing in this subdivision (13) shall be construed to allow the transportation of gasoline by any person without first having secured the proper and necessary permit for the transportation from the secretary; and
(E) Motor fuel purchased by one (1) duly licensed distributor from another duly licensed distributor shall be deemed to be received by the distributor purchasing the motor fuel at the time title to the motor fuel passes;
(14) “Sale” includes any exchange, gift, or other disposition; and
(15) “Terminal” means every person in the business of withdrawing or removing motor fuel from any pipeline outlet in this state and then storing the motor fuel in any type of storage container.
