§ 26-56-202 - Collection and payment of tax. - Arkansas Statutes

26-56-202. Collection and payment of tax.

(a) The tax levied by this subchapter shall be collected and paid by suppliers.

(b) The tax levied by this subchapter shall be paid by an interstate user on distillate special fuel imported into this state by the interstate user under 26-56-214.

(c) The tax levied by this subchapter shall be paid by any person who uses distillate special fuel in this state on which the tax levied in this subchapter has not been paid according to 26-56-214.