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ARKANSAS STATUTES AND CODES
Subchapter 7 - Fuel Imported in Supply Tanks
- § 26-55-701 - Purpose of tax.
- § 26-55-702 - Liability for tax.
- § 26-55-703 - Exemptions.
- § 26-55-704 - Allocation and distribution of tax.
- § 26-55-705 - License required -- Application.
- § 26-55-706 - Bond of applicant.
- § 26-55-707 - License -- Issuance -- Terms and conditions.
- § 26-55-708 - Registration of licensee's motor vehicles.
- § 26-55-709 - Interstate carrier certificates or permits.
- § 26-55-710 - Quarterly mileage reports -- Tax computation.
- § 26-55-711 - Bonded and unbonded interstate motor fuel users -- Penalty for insufficient purchase.
- § 26-55-712 - Bonded and unbonded interstate users -- Knowing failure to pay tax or penalty.
- § 26-55-713 - Claims for refunds by nonbonded users.
- § 26-55-714 - Interstate users -- Tax refund procedure.
- § 26-55-715 - [Repealed.]
- § 26-55-716 - Failure or refusal to pay tax -- Penalties, interest, and costs.
- § 26-55-717 - Unlicensed users -- Failure to pay tax -- Burden of proof.
- § 26-55-718 - Failure to file report or pay tax, filing fraudulent reports, etc. -- Penalties.
- § 26-55-719 - Records -- Preservation -- Inspection.
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