§ 26-56-502 - Additional tax levied on distillate special motor fuels. - Arkansas Statutes

26-56-502. Additional tax levied on distillate special motor fuels.

(a) In addition to the tax levied upon distillate special fuel in 26-56-201 and upon liquefied gas special fuels in 26-56-301, there is levied an excise tax of four cents (4cent(s)) per gallon upon all liquefied gas special fuels and two cents (2cent(s)) per gallon upon all distillate special fuel subject to the tax levied in those sections.

(b) The tax shall be collected, reported, and paid in the same manner and at the same time as is prescribed by law for the collection, reporting, and payment of other distillate special fuel taxes.