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Arkansas Code of 1987 (2023)
Title 26 - TAXATION (§§ 26-1-101 — 26-82-119)
Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108)
Chapter 56 - SPECIAL MOTOR FUELS TAXES (§§ 26-56-101 — 26-56-804)
Subchapter 1 - GENERAL PROVISIONS (§§ 26-56-101 — 26-56-109)
- Section 26-56-101 - Title
- Section 26-56-102 - Definitions
- Section 26-56-103 - Penalties
- Section 26-56-104 - Rules
- Section 26-56-105 - Payment of tax by Arkansas Department of Transportation
- Section 26-56-106 - [Repealed]
- Section 26-56-107 - False or fraudulent reports - Fraudulent avoidance of tax - Penalty
- Section 26-56-108 - [Repealed]
- Section 26-56-109 - Distribution of revenues
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