§ 26-55-606 - Bill of lading required -- Penalty. - Arkansas Statutes

26-55-606. Bill of lading required -- Penalty.

(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.