STATE STATUTES & CODES
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ARKANSAS STATUTES AND CODES
Subchapter 2 - Motor Fuel Tax Law
- § 26-55-201 - Title.
- § 26-55-202 - Definitions.
- § 26-55-203 - Effect of reference to subchapter.
- § 26-55-204 - Rules and regulations.
- § 26-55-205 - Levy of tax.
- § 26-55-206 - Purpose of tax -- Allocation.
- § 26-55-207 - Exemptions.
- § 26-55-208 - Sale of motor fuel exempt from sales or gross receipts tax.
- § 26-55-209 - Local taxes prohibited.
- § 26-55-210 - Border tax rate areas generally.
- § 26-55-211 - Border tax rate applicable within corporate boundaries.
- § 26-55-212 - Border tax rate areas -- Use of auxiliary fuel tanks.
- § 26-55-213 - Distributor's license -- Requirement -- Penalty for noncompliance.
- § 26-55-214 - Distributor's license -- Application and bond.
- § 26-55-215 - Distributor's license -- Issuance of certificate.
- § 26-55-216 - Distributor's license -- Nonassignable.
- § 26-55-217 - Distributor's license -- Display required.
- § 26-55-218 - Distributor's license -- Expiration.
- § 26-55-219 - Distributor's license -- Refusal.
- § 26-55-220 - Municipal licenses for distributors.
- § 26-55-221 - Licenses -- Persons other than distributors.
- § 26-55-222 - Bonds -- Requirement -- Amounts -- Waiver.
- § 26-55-223 - Bonds -- Deposit or pledge of government obligations as alternative.
- § 26-55-224 - Bonds -- Additional bonds -- Conditions for requirement.
- § 26-55-225 - Bonds -- New bonds -- Conditions for requirement.
- § 26-55-226 - Bonds -- Release or discharge of surety.
- § 26-55-227 - [Repealed.]
- § 26-55-228 - [Repealed.]
- § 26-55-229 - Tax reports.
- § 26-55-230 - Computation and payment of tax.
- § 26-55-231 - Failure to report or pay tax -- Revocation or cancellation of license.
- § 26-55-232 - Failure to report or pay taxes promptly -- Penalties.
- § 26-55-233 - Failure to file report -- Assessment and collection of tax.
- § 26-55-234 - Statements and reports from persons not distributors.
- § 26-55-235 - Reports from carriers transporting motor fuel.
- § 26-55-236 - Failure to file reports, statements, or returns -- Falsification -- Penalties.
- § 26-55-237 - Retention of records by distributors and dealers -- Penalty for noncompliance.
- § 26-55-238 - Inspection of records, books, etc. -- Examination of witnesses.
- § 26-55-239 - Forms for reports or records.
- § 26-55-240 - Discontinuance or transfer of business.
- § 26-55-241 - Unpaid tax -- Lien on property -- Enforcement.
- § 26-55-242 - Sale of distributor's property -- Certificate of lien.
- § 26-55-243 - Delinquent tax payments -- Collection procedure.
- § 26-55-244 - Refunds on excess gallonage reported.
- § 26-55-245 - Refunds -- Taxes erroneously or illegally collected -- Lost fuel.
- § 26-55-246 - Posting price of fuel plus tax.
- § 26-55-247 - Confiscation and sale of equipment of persons transporting motor fuel unlawfully.
- § 26-55-248 - Sale of fuels purchased from other than duly licensed distributor -- Penalties.
- § 26-55-249 - Public inspection of records.
- § 26-55-250 - Exchange of information among states.
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